Since forensic accounting arose in America, it has become a very important issue by the researchers and scholars in several countries in the whole world. Financial corruption is the most dangerous factor on the present and future of Iraq. Perhaps it's no less dangerous than the terrorist operations accompanied the Iraqi political change started in 2003. Thus, such corruption slows down the economic development process and prevents the welfare and the prosperity of the community, which may lead to lose confidence in both the political class and state institutions.While this corruption requires sophisticated ways to fathom, there is a modern method, among others, that could be used for this purpose which is the forensic accounting. This study therefore attempts to determine the impact of using forensic accounting on financial corruption. It contributes to the limited existing literature on the forensic accounting where no previous study has been down in Iraq dealing with such a serious issue. Specifically there is a failure of accounting and control methods that lies in the methodology taught in Iraqi universities to discover financial corruption cases. This study adopted a correlation research design. Data was collected by using interviews and questionnaires. The main findings of the study revealed that there is a significant relationship between the forensic accounting methods and effectiveness of the control and auditing bodies to detect financial corruption cases.On the other hand, the majority of the audit and accounting personnel in Iraq are suffering from poor perception and information of the forensic accounting methods. Therefore, a suggestion was made by the current study that forensic accounting methods should add to the curricula of accounting departments in Iraqi universities at both levels of preliminary and higher studies through theoretical and practical classes.
Purpose
The purpose of this study is to examine the effect of public governance and economic growth on corporate social responsibility (CSR) performance in Egypt, Morocco, Mauritius, Nigeria and South Africa. It also assesses the trend of CSR performance in these countries over time.
Design/methodology/approach
The study is based on a sample of five countries in Africa for the period 2012-2017. The multivariate regression model was used in testing the research questions/hypotheses. Robustness tests were performed to provide evidence to strengthen the findings of the study.
Findings
Findings suggest that both good governance and economic growth are significantly positively associated with CSR performance. However, while good governance has a relatively substantial effect size, economic growth has a small effect size. Overall, both variables have a considerably low confidence interval ratio and therefore stand a good chance of holding up in future research.
Research limitations/implications
The analysis is limited to within-country effects, thereby forgoing the opportunity to explain between-countries effects. Second, the sample size is relatively small because of the limitation of data availability on CSR in Africa; hence, population generalization is not intended but theory generalization.
Practical implications
Findings have implications for studies on CSR performance in Africa that fail to consider the socio-political and socio-economic level of development as contextual variables in the research design.
Originality/value
Prior studies on CSR have focused majorly on CSR performance–corporate financial performance relationship. Furthermore, there are several calls in the literature for research for a new direction on CSR in the context of developing countries, especially Africa. This paper responds to these literature gaps.
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