The Role of Forensic Accounting in Enhancing Financial Report Quality: A Field Study at the Sudanese National Audit Bureau

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April 24, 2025

The Role of Forensic Accounting in Enhancing Financial Report Quality: A Field Study at the Sudanese National Audit Bureau

ABSTRACT::- This study investigates the role of forensic accounting in enhancing the quality of financial reports at the Sudanese National Audit Bureau. A descriptive-analytical research design was adopted, employing a structured questionnaire distributed among professionals in accounting and auditing at the bureau. The empirical analysis, based on regression models, revealed that forensic accounting practices have a statistically significant relationship with both the relevance and reliability of financial reports, explaining approximately 75–77% of the variance in report quality. The findings underscore the importance of integrating forensic accounting techniques into audit procedures as an effective tool for fraud detection and for reducing information asymmetry, thereby enhancing stakeholder confidence.

Keywords: Forensic Accounting, Financial Report Quality, Report Relevance, Report Reliability, Fraud Detection.

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