#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