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Uncovering the financial fraud is the major attention on forensic accounting. Financial frauds have been growing strongly across the worldwide stage including UAE banking sector over the past decade. Consequently, the cumulative activities of financial frauds need the high engagement of forensic accounting to carry out the effective investigation as well as the performance of the individuals related with the criminal activities. The forensic accounting is anticipated to facilitate for reducing or preventing susceptibility of conventional accounting and audit systems contributing to financial frauds. In this research, the major focus is on determining the impact of forensic accounting practices in detecting and preventing the suspected frauds from the banking sector operation in the UAE. The major findings of this research show that there is a significant impact of forensic accounting on the detection of fraud within Banking Industry in UAE.
Abdulrahman et al. (Wed,) studied this question.