Author(s): Haitham Mamdouh Al Abbadi, Badi Alrawashdeh, Mohammed Nadem Dabaghia, Riyad Neman Darwazeh
The objective of this research is to investigate the role of courts and universities to activate the forensic accounting system to discover fraud. The questionnaire was used to collect data. The questionnaire composed of three parts: the first part designed to collect information about the demographic characteristics, the second part designed to collect information about the role of courts to enrich experience in forensic accounting, and the third part about the role of universities to activate forensic accounting. The results showed that the role of courts is very crucial to enrich the experience of fraud crime recorded and the method of fraud used, also the results showed that the universities should introduce specialized courses in forensic accounting and should utilize all experience from other sources to reflect in these courses. The study recommended the establishment of division in courts to record the fraud cases and styles of fraud used consider the privacy of individual and companies, also, the universities should found forensic accounting divisions to introduce specialized course.