Document Type : Research Paper
Abstract
Purpose: Forensic accounting is a comprehensive approach to fraud detection that includes tracking fraud and analyzing anti-fraud controls as well as collecting non-financial information.
Method: In terms of the purpose of the present research, it was an applied research and in terms of the method, it was qualitative with the approach of foundational data theory. Based on targeted sampling, 22 experts, elites, experts in the field of law and accounting and related to the court) were interviewed. The conducted interviews were coded in ATLAS.TI software. To confirm the results obtained based on three strains, the data were evaluated and qualitatively analyzed.
Results: Research findings in five categories of causal conditions (accounting technical features, accountant's specialized features, accountant's personality features in terms of accounting ) intervener (conditions of parties to the case, environmental factors and professional identity factors) ), strategy (increasing the independence of accountants, strengthening supervision, promoting professional ethics, improving interactions and training) and consequences (the emergence of social justice, improving the quality of reporting, strengthening financial controls, improving the technological executive procedure) and context (reliable accounting process, inspection and fraud, political dimension and cultural dimension) were identified separately. A model was identified in 6 categories, 20 core codes based on 122 open codes.
Conclusion: Finally, if the quality of forensic accountants' opinions is not high enough, it can lead to closed cases, errors in court decisions, and even undermine public confidence in the court system. Therefore, the development and implementation of strict standards and the improvement of supervisory mechanisms can be effective in improving the quality of court accountants' comments and improving the performance of the court system.
Contribution: The proposed model contributes to knowledge enhancement in the area of accuracy and reliability of financial reports, increasing trust in judicial decisions and facilitating the resolution of complex financial cases.
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