#BlubBlobCoin $BTC Here's a concise English summary of the key points from the study by Rafat & Abdul Ghani (2018):
**Title**:
"Forensic Accounting as a Tool to Reduce Financial Failure and Fraud: A Field Study on Institutions in Tigra City"
**Key Points**:
1. **Objective**:
- Develop a framework for forensic accounting
- Highlight methods to address financial failure
- Identify requirements for implementing forensic accounting
2. **Problem Statement**:
Forensic accounting's inability to sufficiently reduce financial failure and fraud in studied institutions
3. **Methodology**:
- Used inductive and deductive approaches
- Employed questionnaire surveys
4. **Key Findings**:
- Forensic accounting plays crucial role in:
✓ Enhancing auditor oversight
✓ Controlling financial delays
✓ Reducing fraudulent activities
5. **Study Type**:
Master's thesis submitted to Faculty of Economic and Commercial Sciences at Shahid Hama Lakhdar El Oued University
6. **Differentiation**:
This study differs from current research by:
- Using inductive/deductive methods (vs. case study approach)
- Focusing on institutional applications (vs. individual cases)
**Significance**:
Demonstrates forensic accounting's potential in fraud detection while acknowledging implementation challenges in developing economies.
Word count: 150 (excluding headings)
Format: Bullet-point summary maintaining original study structure
Key terms preserved: forensic accounting, financial fraud, inductive/deductive methods