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In developing countries, fraud and corruption are seen as a way of life, a norm of public service or a culture that cannot hope to disappear. Auditors specialize in error detection and treat fraud and corruption as secondary tasks in a particular business. The primary responsibility of a Forensic Investigation Professional (FIP) or forensic accountant is to investigate fraud in financial records. A certified public accountant is a witness of fact, while a forensic investigator or forensic accountant is an expert witness, not a witness of fact. They can testify in court as experts for either the prosecution or the defence. This paper aims to critically examine the requirements for fraud investigation professionals who need to be obtained by a forensic accountant in investigating fraud as one of the most serious financial crimes in any company. The findings suggest that forensic investigative professionals play a complementary role with government anti-fraud and anti-corruption agencies in strategies and policies to reduce the risk of systemic corruption. Findings also show that Forensic Investigation Professionals (FIPs) play an important role in reducing fraud and corruption risks in developing countries.

PurposeCurrent article aims to investigate the positive link between knowledge sharing (KS), innovative culture (IC), quality of work life (QWL) and innovative behaviours (IB) at higher education institutions in Iraq's Kurdistan Region.Design/methodology/approachThe study's data was gathered from academic staff at various universities in Iraq's Kurdistan Region. A total of 212 data were collected via survey questionnaire and analysed using structural equation modelling.FindingsIt was discovered that KS has direct and significant positive effects on IC, QWL and IB; IC had direct positive effects on IB; QWL had no considerable influence on IB and IC had a significant mediation and moderation roles between KS and IB. As a result, it is advised that universities in the region are strongly support IC to increase IB among academicians.Research limitations/implicationsFirstly, the data has been collected during the crises time that the lecturers were not receiving regular salary. This might change their quality work life perception. Secondly, data has been collected only from Sulaymaniyah city; other parts of the Iraq could have different perceptions. Lastly, sample size might be another limitation of the study.Practical implicationsIt is recommended that universities in the region should strongly support IC to increase IB among academicians, in terms of providing flexible working schedule and conditions, fair opportunities for promotion, and share decision making responsibilities.Social implicationsKS and IC has significant impacts on IB among the academicians. Accordingly, university administrative should improve policies increase KS behaviours and provide IC that academicians feel more comfortable culture to be innovative. Therefore, current paper recommends, tolerance to failure, openness to new ideas and participation to the decisions to improve IB among the academicians.Originality/valueThe paper is important that investigate KS and IC at the higher education institutions in Kurdistan region. Further, QWL perception has been investigated respectively. However, it has been observed that lecturers do not have quality of life perception at the investigated period of time.

Purpose— This study attempts to investigate the connection between knowledge management processes and organizational sustainability in higher education sector of a developing region. It is also planned to examine the moderating effect of online trainings in the relationship between knowledge management and college sustainability. Design, methodology, approach— Data for the study was gathered from several private and public universities in the Kurdistan Region using a survey questionnaire and a random sample technique. The proposed model has been evaluated using 165 appropriate responses. The demographics of the sample is covered by methodology, along with confirmatory factor analysis, structural equation modelling, mediation, and moderation analysis. Findings— The findings confirm that knowledge codification/storage and knowledge generation have relatively stronger effects on sustainability of the higher education institutions in the Region. Further, staff trainings increase the understanding of the knowledge management processes that knowledge utilization positively boost sustainability of the institutions through moderation of the workshops. It is also found that knowledge creation and development have a favorable direct effect on other knowledge management processes, implying that higher education institutions should utilize appropriate tools to collect and generate information in order to enhance other KM tools. Originality/value— The results of this study potentially expand the understanding of the knowledge management processes and their effects on the sustainability at the universities of developing countries, specifically, a developing region that attempts to parallel its higher education system with the contemporary developments in the field.

International accounting standards improve comparability between companies, thereby reducing investor risk and facilitating cross-border financing and investment. It also reduces the cost of preparing consolidated financial statements for multinational companies. Thus, this work reviewed 15 articles among different countries about the role of IAS in unifying budget accounts with accordance with financial accounting system. The findings reveal that most of the reviewed articles recommend that IAS can play a significant role on the mentioned mission. Although, the existing IAS still need to improvement and changes based on the accounting development.

An effective internal control system should be able to provide managers with increased accountability for their plans and reasonably ensure that the plans they guide reach the set goals. However, effective systems are not limited to digital systems but also systems that can prevent and detect fraudulent activities. The overall goal of this research is to analyze the impact of internal control systems on fraud detection and prevention. It is necessary to set an appropriate tone at the top, and top management should encourage ethical behaviour in a transparent manner. A risk assessment process needs to be set up, and the risk of fraud can be assessed by brainstorming to deceive the organization. It is necessary to create report and the investigation process. Thus, this work attempted to review and analyze 20 articles among different countries to reveal the importance of internal control system in preventing and detecting fraud in commercial companies. It is discovered that it has a significant role in fraud prevention.

In recent years, the use of statistical analysis in academia and enterprises has been developing. Generally, students, professors, workers, and users are usually exposed to statistical analysis at some point. Sometimes, it is difficult to perform this type of analysis. Few people have theoretical knowledge to understand statistical analysis clearly, sometimes even the results given. Often, academic institutions or companies require users to provide reports but do not have time to explore or understand the results or tasks required for optimal data preparation. The statistical methods involved in conducting a study include planning, designing, collecting data, analyzing, deriving meaningful explanations and reporting the study results. The statistical analysis gives meaning to meaningless numbers, thus making life lifeless. Only by using appropriate statistical tests can the results and inferences be accurate. In this work, we provide a statistical overview of some accounting research conducted in various countries to reveal the importance of statistical analysis in completing accounting and finance research.

This research project is mainly focused on analyzing pricing policy and its impact on company’s profitability through collecting receipts from 3 different places in Kurdistan Region of Iraq/ Sulaimani to evaluate their pricing policy and its impact on generating profits and increasing sales on the one hand, and interviewing some accounting, and economy’s experts on the other. A hypothesis has been developed in which pricing policy affects profits and sales. The results indicated that pricing policy has an impact on profits and sales. And further information has been provided in the research.

This research mainly focused on the external auditors’ responsibilities in Kurdistan regarding the going concern assumption which consider the future financial conditions of the companies. We interviewed two professional individuals in the Directorate of financial supervision office who are auditing both governmental organizations and private sectors in Kurdistan region. Likewise, 4 owners of the companies who have faced bankruptcy risk in Kurdistan have been interviewed as well. Their main job was manufacturing before they have failed. The purpose of this research is to persuade the companies and external auditors that the external auditor can play a significant role in recommending the companies to improve their financial situations.