The role of the chartered accountant in adjudicating financial claims and disputes before the iraqi courts: an exploratory study in the essaouira court of appeal

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The role of the chartered accountant in adjudicating financial claims and disputes before the iraqi courts: an exploratory study in the essaouira court of appeal

Abstract

This research aims to verify the extent of the legal accountant’s ability to adjudicate financial claims and disputes in the Iraqi environment and the approved accounting procedures, as well as verify the extent to which the courts in Iraq rely on the experience of auditors when considering cases of financial violations and disputes. In order to explain the research problem and achieve its objectives, the descriptive analytical approach was adopted. A total of (75) questionnaires were distributed to sample members (certified accountants, accountants, auditors, judicial investigators, and claimants) and utilized a simple linear regression scale. The research hypotheses were tested, and the research reached the most significant conclusion: There is an apparent weakness among some judicial employees in Iraq regarding the importance of judicial accountability, which affects the resolution of financial violations. Therefore, the most important recommendation is to establish a separate entity for adjudicating financial disputes in coordination with the Iraqi Society of Certified Public Accountants to identify them and use them to help provide legal support to the courts in Iraq when presenting financial disputes and violations.

Muthanna Journal of Administrative and Economic Sciences, 2024,Volume 14, Issue 2, Pages 47-52

DOI:10.52113/6/2024-14-2/47-52

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