Forensic Accounting in Countries of Business Opacity.

      Аннотация: Corruption has always existed in the countries of business opacity, and it governs all sectors of society and all branches of the government. This study shows that Lebanon taken as a pilot study pilot study to reflect a weakness in transparency and lack in the right to have access to information and other mechanisms to fight corruption. By these means there is a need to adopt a new approach that will enable authorities to regulate all these malicious acts. One of these procedures is Forensic Accounting. This study investigates the applicability of forensic accounting approach as fraud prevention and detection tool, probes the accessible means that would help in introducing forensic accounting to the culture, and spots the areas where it is radically needed especially in the countries of financial cloudiness and opacity. The results show that the participants well perceived the implementation of FA in Lebanon as an example of a country of business opacity. The research indicates that forensic accounting should be introduced at educational, managerial, legal, and governmental levels.

Ключевые слова: culture, Transparency, Fraud, Management, education, Forensic Accounting, business opacity, government/legislation