The Extent to Which Forensic Accounting Contributes to Resolving Financial Disputes: The Perspective of External Auditors in the Republic of Yemen

Abstract

The study aimed to identify the contribution of judicial accounting among academics and 
external auditors in resolving financial disputes, from their point of view. The study's participants 
consisted of academics and external auditors, and the sample included (95) individuals of study's 
participants. The study utilized a descriptive-analytical approach, and the data was collected 
through a questionnaire. The study data was analyzed using the Statistical Package for the Social 
Sciences (SPSS), employing percentages, frequencies, means, standard deviations, relative 
weights, rankings, Cronbach's alpha, Pearson's correlation coefficient, correlation test, and 
multiple regression analysis, and unilateral Variability Analysis (on Sample T test.) 
The study reached a set of results, the most important as follows: the degree of contribution of 
judicial accounting by academics and external auditors in resolving financial disputes was found 
to be significant, with an average of (4.05), a standard deviation of (1.30), and a percentage of 
(79%). And the level of resolving financial disputes by academics and external auditors was also 
found to be very high, with an average of (4.24), a standard deviation of (0.354), and a percentage 
of (85%). There were no statistically significant differences at a significance level of (0.05) among 
the means of the study sample's responses regarding the level of contribution of judicial accounting 
to resolving financial disputes attributed to variables such as (Job Nature, gender, Educational 
Qualification, Professional Qualification, Age, and Years of Professional Experience). There was 
a positive and statistically significant correlation at a significance level of (0.05) between the 
dimensions of the first axis, judicial accounting (Methods and Components), and the second axis, 
financial dispute resolution. 
The study provided several recommendations, including: The importance of focusing on 
judicial accounting as an essential part of resolving financial disputes. The study also emphasized 
the need for training and qualifying judicial accountants to work in the field of judicial accounting 
by the regulatory bodies of the accounting and auditing profession in Yemen.