جستجوی مقالات مرتبط با کلیدواژه « Forensic Accounting » در نشریات گروه « حسابداری »

In the justice reform document, the presence of errors in expert opinions is one of the reasons for the incorrectness of some votes and judicial decisions, and the design of standard worksheets for the expert process is presented as a solution to reduce this error. Considering the consequences of bankruptcy and the important role of accounting experts in proving it, this research was done with the aim of providing a suitable structure for the expert report in the field of bankruptcy.

first by studying the conceptual foundations, different legal viewpoints on the issue of bankruptcy and the components of the expert report were collected and then, by implementing the fuzzy delphi method in 2022 and using a questionnaire, the opinions of 49 qualified elites in this field were collected.

the results of the research indicated that according to the fact that jurists have different views on bankruptcy and the adoption of each of these views by the judge is effective on the actions of the expert witness and the results of the expert; it is necessary for the judge to specify in the writ of expert's opinion whether his view is in accordance with "cash-flow insolvency" or "balance sheet insolvency" and expert witnesses should declare their opinion according to the specified precedent.

Conclusion, originality and its contribution to the knowledge:

 finally, with the consensus of the elites, the appropriate structure for the expert report consisting of 14 sections was presented.

Today, prolongation of proceedings, especially in the field of economic crimes, is one of the most important challenges in the judicial system of the country. Accordingly, the purpose of this study is to provide a comprehensive model for preventing the prolongation of economic crimes proceedings with the help of forensic accounting techniques using grounded theory. The research method was qualitative and data were extracted using semi-structured interview tool and review of existing literature. The sample consisted of 12 faculty members working in the profession and official experts of the judiciary and they were interviewed in 2022. The results of the study show that the causal conditions affecting the preventing prolongation of proceedings include the complaint of opinion outside the expert's jurisdiction, the reasons for the expert's rejection, accountability of the inquiries of notary departments and municipalities, banks and the delay in the timely presentation of the experts' theory, dissatisfaction of t people from the performance of the judiciry, need to save time and financial budget and the underlying conditions related, increase of judges and managers of the branches of the courts. Intervening conditions include increase of sufficient number of judges, high volume of cases, mechanized practice of the judicial system, and increase of judges salary and teaching software effective monitoring of centers and counseling centers on the performance of experts cumbersome regulations that have strategies such as forensic accounting techniques. This condition will have consequence, increasing more people satisfaction consent of the parties to the lawsuit,. The results of this study can help to solve the problems related to prolongation of proceedings in economic crimes by using forensic accounting techniques and provide scientific and technical resources, while interpreting and stating the truth of economic crimes related phenomena to fair proceedings in judicial circles.

fraud is a global and expanding problem, so that the costs and resources that are lost due to it are very significant and its exact dimensions cannot be determined. this research is aimed at identifying the major causes of fraud and developing a fraud detection model for forensic accountants in Iran.A qualitative method based on multi-grounded theory is used. The statistical society of the research includes experienced experts of the Center of Official Justice Experts with at least 10 years of professional work experience and at least a master's degree. The theoretical method was used for sampling. Also, to collect data, 21 in-depth semi-structured interviews were conducted with professional experts, based on the rule of theoretical saturation.Based on the results of data analysis, causal factors affecting fraud detection are knowledge of different sciences, relevant skills, and abilities, fraud handling tools, and experience. It also requires strategies at different individual levels, the center of experts and the center of lawyers, the company and the government. To apply and implement strategies, it is necessary to provide a set of contextual conditions including education and research, culture and ethics. Also, the principles of professional ethics, the threat of court accountants, and the lack of supervision of the administrative procedures of cases have a negative impact on the implementation of strategies as intervening conditions. The results of this research can help legislators, regulatory institutions, judicial institutions to improve the quality components of court accounting in order to detect and prevent crimes.

Fraud is the most serious threat to the public interest and capital markets. Due to the lack of information about the phenomenon of fraud and the lack of a complete theoretical framework in the country, the aim of this study was to develop a Pattern of factors affecting the occurrence of fraud in the financial statements of Iranian companies. The present study is based on the theme analysis through purposeful interviews with 21 experts who have cooperated with regulatory and judicial authorities in important cases in investigating the fraud of some Iranian fraudulent companies; It has been done during the years 2020 to 2021. In this study, the reasons affecting the occurrence of fraud in the financial statements of Iranian companies in: 1- Personality factors, personal characteristics and tendencies (narcissism / overconfidence, ethics and commitment, motivation / pressure, justification and personal characteristics), 2- Factors Structure (organizational environment and culture, management (incompetence and motivation / pressure), opportunity / organizational context and 3- macro-organizational factors (economic-industrial and socio-political) along with a subset of each factor, were identified. fraud rhombus, fraud pentagon and other patterns that have been proposed so far on individual factors affecting fraud, The findings of this study are proposed to the Standards Development Committee in order to revise the auditing standard No. 240 and to assist regulatory bodies in identifying the causes of occurrence and combating the phenomenon of fraud.

This review aims to provide an understanding of the strengths and weaknesses of forensic accounting education and profession.

Design/methodology/approach: 

This paper reviews published forensic accounting studies to explore forensic accounting strengths and weaknesses.

The strengths of forensic accounting are its benefits to students and accounting professionals, the significant need and increasing demand, the new career channels and the reduction of fraud. The weakness factors are the lack of regulation, the lack of control over the profession entry, the lack of agreement on how to teach forensic accounting, the lack of specialized research journals, the misconception of its intrinsic aim, the lackof highly qualified practitioners and educators and the lack of public recognition and occupation reputation.

Practical implications:

 It is hoped that this structured investigation of the factors relevant to the current and future status of forensic accounting education and profession will provide a sufficient overview of the critical issues and concerns that are important to be known for understanding and advancing the vital application of forensic accounting on the Socio-Economic Development. It is anticipated that this paper has an impact on future policy that ultimately contributes to improving business and limit fraud incidents, thus, it can contribute to business and socio-economic development.

Originality/value: 

The literature on forensic accounting is extensive and varied. However, there is a lack of comprehensive understanding of the strengths and weaknesses of forensic accounting. This study provided policymakers with a comprehensive understanding of forensic accounting.

Accounting today goes beyond one-dimensional and positivist approaches, multidimensional maps in the social sphere; economical; it has culturally and legally institutionalized itself with the aim of creating a level of transparency and respecting the rights of stakeholders. Forensic accounting is considered as one of these changed roles of accounting which can help balance information and decision-making in the capital market and improve the quality of integrated reporting. The purpose of this study is to apply Black Swan metaphor theory to investigate the effect of forensic accounting on strengthening the implications of integrated reporting quality. The present study is applied in terms of research purpose and descriptive-correlational research in terms of data collection. Also, in terms of reasoning method, it is deductive-inductive, and due to the study of data related to a specific time period, the data analysis method is cross-sectional and based on the path analysis method. Research data from compact discs of Tehran Stock Exchange website and data related to the consequences of the quality of integrated reporting of companies through the integrated reporting score index which consists of 5 main elements. Were integrated to measure the publicity and quality of reporting disclosure, measured by screening reports accompanying financial statements. Partial least squares analysis (PLS) was also used to fit the model. The results showed that forensic accounting has a positive effect on strengthening the implications of the quality of integrated reporting of companies.

An important part of the needs of stakeholders in the capital market is the disclosure of information, which ensures that their interests are protected against corporate aggression. Therefore, the supervisory institutions in the capital market try to control the consequences of companies' opportunism through the development of corporate accounting and by regulating the laws and restricting the financial performance of companies. The purpose of this study is to design a forensic accounting model for capital market companies.

This is a developmental, mixed-method study. Interviews were used to collect data in the qualitative part. In its quantitative part, matrix checklists were used based on a pairwise Comparison. The participants included 13 academic specialists who were considered experts, both scientifically and empirically. Theoretical sampling and snowball sampling were used. In the quantitative part, the target population included 20 financial managers from stock companies and official judicial experts, who were selected by homogeneous sampling based on their professional experience and level of technical and specialized knowledge.

The achieved results in the qualitative part led to three categories; six components and 39 conceptual themes which were presented in the form of a hexagonal model. The model was obtained during three stages of coding in the theoretical analysis of the foundation data. The results in the quantitative section also showed that the component of institutional oversight is the most effective component in the development of forensic accounting.

According to the obtained results, institutional oversight of the corporate governance structure contributes significantly to the field of forensic accounting in order to reduce the legal and forensic burden of financial operations.

The aim of this study was to present a model of forensic accounting quality based on interpretive structural modeling in Iran. The information required for the research was collected from experts in the field of research (judicial and academic) and their opinions were obtained through interviews and interpretive structural modeling (ISM) questionnaires with a qualitative approach. In this research, a comprehensive model for the quality of forensic accounting was designed using interpretive structural modeling. The results of interpretive structural modeling in this study showed that the goals and missions of forensic accounting, forensic accounting standards, professional skills, academic training, enactment of forensic accounting and the need for a forensic accountant in organizations improve the quality of forensic accounting. Also, the results of interpretive structural modeling showed that at the last level is the component of goals and missions, which is the most effective and influential component of the model. In the second level, the components of forensic accounting standards), professional skills, academic training, law-making and the necessity of having a court accountant in organizations are included, which affect the seventh component, ie the quality of forensic accounting, which is in the first level.

Fraud is one of the effective factors in reducing public confidence in the reports and financial statements prepared by companies. Due to the lack of a complete theoretical framework and the vacuity of fraud laws, the present study was conducted to explain the dimensions of the concept, instances and Indications of fraud in financial statements by theme analysis method, in accordance with environmental conditions. In this study, by interviewing 21 experts who have been selected by purposive sampling method and are members of the Iranian Society of Certified Public Accountants or forensic experts and have a history of investigating fraud in large cases of Iranian companies, it has been concluded that the concept of fraud in financial statements has legal dimensions (the need to define fraud in law, mentioning and defining instances of fraud in law), spiritual (intent, deceptive, usually accompanied by collusion) and material (inverting reality, having benefits for the perpetrator and harming the other). Findings of this research also provide general instances of financial statement fraud in five theme (1-forged documents, 2- manipulating with financial statements, 3- disclosure or non-disclosure of relevant information, 4- misapplication of accounting standards, and 5- misuse of assets) In addition, in the sub-theme, it shows instances of rules (some instances mentioned in some current laws of the country), along with a set of objective instances for each sub-theme. In addition, indicates of fraud in financial statements is expressed in the themes of non-financial evidence (formal and structural indications) of fraud and financial indications of fraud. The legislator can use the concept and instances of fraud in this study in definition and also the drafting a law to combat fraud for Iranian companies.

Increasing number of white collar crime frauds detrimental effects around the world prompted academicians and accounting professional bodies to venture into the specialized field of forensic accounting to teach the skills needed to prevent, detect, and combat fraud in universities. The aim of this study is to report opinions of academicians and practitioners regarding the different aspects of forensic accounting education in Iranian universities accounting curriculum. This research is a survey which was carried out by sending a questionnaire to the academicians and practitioners and analysing the obtained results from this information. The results indicated that the large majority of the respondents are familiar with forensic accounting and they consider that forensic accounting services is necessary in Iranian public sector. Also, both groups of respondents expect demand to increase for forensic accounting services in the future and perceive the importance of forensic accounting education benefits and its services in the public sector. Regarding how the forensic accounting education is, majority of the academicians have suggested that a separate course of forensic accounting be offered at the undergraduate level. Additionally, the findings revealed that academicians and accounting practitioners in most cases have similar opinions regarding the importance of topics in a forensic accounting education, forensic accountants skills needed, teaching techniques and obstacles to including forensic accounting in the accounting curriculum however, in some cases, there are significant differences in their opinions.