ابوالفضل محبی

The occurrence of financial crises and scandals in the world has reduced the confidence of investors and has led officials to place significant emphasis on detecting fraud and improving public confidence in financial reports. In response to these issues, forensic accounting has emerged as a new field of accounting. The American Institute of Certified Public Accountants (AICPA) describes forensic accounting as the use of specialized knowledge and investigative skills to collect, analyze, and evaluate evidential matter and to interpret and communicate findings in the courtroom, boardroom, or other legal or administrative venues. The present study introduces the different dimensions of forensic accounting and the necessary skills for forensic accountants to explain its application in bankruptcy cases and offers techniques for identifying types of bankruptcy and detecting fraud in bankruptcy that can be used by certified experts of the justice and lead to quality expert opinion in bankruptcy claims and fair trial.

Since the late nineteenth century, in the literature of economic analysis of law, economic efficiency, along with the ideals of order and justice, has been proposed as a philosophy of private law in order to maximize wealth to create public satisfaction. Therefore, in the present study, we seek to answer the question whether in private Iranian law, the purpose of the rules is to achieve justice or economic efficiency? the ultimate goal in the philosophy of private law is to guarantee the right, that is, to regulate the relations of individuals (by establishing law) by means such as the law and the procedure of the courts, in order to achieve the right. In the meantime, justice and economic efficiency are also the criteria and indicators on the basis of which the right and the wrong are defined. Accordingly, efficiency, if not inconsistent with Islamic standards, can be the basis of legislation and judgment, and its optimal values are defined based on the thematic scope of law. Explaining that the role of economic efficiency in the formal and substantive areas of the law market is more colorful and in the non-market areas of law is less.

There are legal doubts about the interest of "delayed payment penalty" rise to conflicting views on the legal, economic and related laws were continued. So knowing that, except with respect to both the nature of the legal, economic, and legal and customary use of specialists (in the statistics) will not be possible for the legislative and judicial interpretation efficient absolutely necessary. So try the authors of this paper, we have briefly reviewed the history and current views, are based on the economic concepts of interest to identify differences in delay penalties, compensation for the value of money and non-profit interest, the true nature of this institution will introduce.

Natural obligations is one of various kinds of obligations that there are diferent viewpoints on its basis and nature. these are obligations in which, the obligee has no claim right but if the obligor voluntarily fulfilled the obligation, his/her claim for restitution will not be admissible. the question here is: what is the legal nature of natural obligation? what are its instances? And which legal rule) from economic principles) is more efficient and desirable about such obligations? Using the jurisprudence juridical and economic principles, can said that, prohibition of unlawful possession or prohibition of unlawful utilization of a property is the best legal establishment that illustrates basis and nature of natural obligations. Moreover, time lapse debts, leniency contracts debts, denied by oath, debts related to credibility of judgment and kinfolks (relatives) past alimony can be counted as instances of natural obligations. Also observing social costs, provisions of article 266 of civil code on inadmissibility of claim for restitution of debtor who has paid the real debt, as a legal source in natural obligations is efficient