摘要：The objective of this research is to investigate the challenges that face the application of forensic accounting to fight fraud crime in Jordan. The groups of challenges were collected through literature concerned with the use of forensic accounting to fight fraud crime. The challenges were divided into four categories: accumulative forensic accounting experience, the extent of fraud crime distribution, availability of specialized technology, and the cooperation among stakeholders. The questionnaire was a tool used for data collection. The results showed that the effective application of forensic accounting faces many challenges. The accumulative experience places the first position challenge to fight fraud crimes, then cooperation between stakeholders, the extent of fraud crime, and the last position were for the availability of technology that can be used to fight fraud crimes.
