| dc.description.abstract | This study highlights the importance of digital evidence in forensic accounting and its critical role in achieving justice. With the rapid pace of growing digitalization across economic and commercial sectors, digital data has become vital for resolving legal disputes and identifying perpetrators. It examines the convergence of digital evidence and forensic accounting within the Saudi Arabian evolving legal framework—namely, The Saudi Electronic Transactions Law (2007) , the E-Commerce Law (2019), the Law of Evidence (2021), and SOCPA’s 2023 standard on forensic accounting services. By adopting a normative legal research approach, the article draws on legislation, professional standards, and secondary academic sources. A descriptive-analytical method used to evaluate the evidentiary value of digital evidence and addresses practical challenges in its collection, preservation, and admissibility while presenting a novel, multidisciplinary integration of accounting, legal theory, and technology in Saudi legislation. The article presents a cohesive overview of the discipline, structured into an introduction and three parts: the concept of digital evidence; the evolution of the forensic accounting field and its indispensable role in uncovering the truth, finally the role of Saudi professional standards. This article sheds light on the tools and techniques used to gather and document evidence to ensure its reliability and validity, which influences its admissibility before the courts of law and judicial decisions. Ultimately, the study seeks to raise awareness of digital evidence’s critical role, recommend best practices for its handling to ensure court admissibility, and reinforce SOCPA standards in enhancing forensic accounting effectiveness in Saudi Arabia. | |
