Financial and commercial disputes are one of the most important legal problems that most countries in the world suffer from, especially in developing countries, due to a significant weakness in the application of regulations and laws in addition to the poor deterioration of services and the economic and social situation compared to developed countries. Financial problems, fraud, manipulation and financial disputes and commercial in all sectors and economic units, whether operating in the public or private sector, at all levels and levels, whether they are among the senior leaders, political parties, or the various upper, middle and lower administrative levels, or even within the levels of individuals, no one is excluded from them in terms of cause and effect. And because accounting is the language of money and business, it is necessary to keep pace with the various financial and legal changes and challenges, and to have an effective role in expressing a technical, financial and impartial opinion in many financial and commercial issues and disputes. From here, forensic accounting emerges as an art and science in research, investigation, and assistance in uncovering facts and in resolving many financial disputes and trade between different parties between countries of the world.
The research aimed to identify judicial accounting and its role in reducing financial corruption in Iraq. The research used the descriptive analytical approach and the simple random sampling method in collecting data 9 and the level of application of forensic accounting in Iraq is high. It was found that the level of contribution of forensic accounting in reducing financial corruption in Iraq is very high, and there is a very high level of skills and qualifications that must It is owned by the forensic accountant in Iraq, as well as the high level of factors that limit the effectiveness of the application of forensic accounting in Iraq, and the existence of a direct and statistically significant effect of the level of application of forensic accounting on the level of reducing financial corruption in Iraq, and the presence of a direct effect of statistical significance for the level of application of interactive auditing on the level of limiting Financial corruption in Iraq and the existence of a statistically significant direct effect of the level of application of post-review on The level of reducing financial corruption in Iraq and the existence of a statistically significant direct effect of the level of skills and qualifications of the forensic accountant on the level of reducing financial corruption in Iraq. Recommendations The need to pay attention to the establishment of a syndicate or a professional organization for those working in the field of forensic accounting to preserve their rights and defend them and work to increase their capabilities and capabilities, as well as paying attention to working to educate the community on the need for legislation and laws regulating the work of the forensic accountant and specifying his duties and tasks and preserving his rights and working to support academics and encourage them to Proposing laws and legislation through which the environment and climate in which forensic accounting operates in Iraq can be improved, and rules of professional conduct, professional ethics, and binding standards for forensic accounting workers to carry out fraud and fraud investigations efficiently and effectively.
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