شناسایی تکنیک های بررسی حسابداری قضایی: کاربست فرا ترکیب

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار، دانشگاه آزاد اسلامی، واحد یزد، گروه حسابداری، یزد، ایران.

2 گروه حسابداری، واحد یزد، دانشگاه آزاد اسلامی، یزد، ایران

10.22051/jaasci.2023.39524.1680

چکیده

هدف: حسابداری قضایی روند جدیدی برای شناسایی تقلب است که از اصول و روش‌های قابل‌اعتمادی برای به دست آوردن حقایق یا داده‌های کافی استفاده می‌کند. هدف اصلی این پژوهش، شناسایی تکنیک‌های بررسی حسابداری قضایی بوده است.
روش: با رویکرد پژوهش کیفی و ابزار فراترکیب که مشتمل بر مراحل هفتگانه سندلوسکی و بارسو است، به ارزیابی و تحلیل نظام‌مند ۸۴ مورد از یافته‌های پژوهش‌های پیشین پرداخته‌شده است. در همین راستا نظر 15 نفر از خبرگان به‌وسیله پرسشنامه جمع‌آوری‌شده و با استفاده از روش کمی آنتروپی شانون به تعیین ضریب تکنیک‌های شناسایی‌شده پرداخته‌شده است.
یافته‌ها: از بین تکنیک‌های بررسی: استفاده از نرم‌افزارهای تخصصی ، بررسی نظریه‌های تفلب ، بررسی اسناد ، تجزیه‌وتحلیل نسبت‌ها ، تجزیه‌وتحلیل نسبت ، کنترل کیفیت ، نقد و بررسی و کنترل مسیر و بررسی کلاهبرداری بر روی عدد و مخرج به ترتیب رتبه‌های 1تا 10 را دریافت کرده‌اند.
نتیجه‌گیری: نتایج حاصل از این پژوهش، کمک شایانی به کشف تقلب، کلاهبرداری و اعمال مجرمانه در مراحل تحقیقاتی حسابداران قضایی در رابطه با اشخاص ذی‌ربط و همچنین قضاوت آن‌ها نسبت به موارد می‌کند.
دانش‌افزایی: این مطالعه نیاز به مشارکت و به‌کارگیری خدمات یک حسابدار قضایی را برای بررسی، ارزیابی سوابق و سیستم‌های کنترل داخلی را برای ذینفعان توصیه می‌کند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Identifying Judicial Accounting Review Techniques: Meta-Synthesis Technique

نویسندگان [English]

  • akram taftiyan 1
  • Rasool Davazdahemami 2
1 assistant professor, Islamic azad university, yazd, iran.
2 Department of Accounting, Yazd Branch, Islamic Azad University,Yazd,Iran
چکیده [English]

Purpose: Forensic accounting is a new process to identify fraud. This procedure uses reliable principles and methods to obtain sufficient facts or data. The main goal of this research was to identify the techniques of forensic accounting review.
Method: With the approach of qualitative research and Meta-Synthesis tool, which includes the seven steps of Sandelowski and Barso, a systematic evaluation and analysis of 84 cases of previous research findings has been done. In this regard, the opinions of 15 experts were collected through a questionnaire, and the coefficient of the identified techniques was determined using Shannon's entropy quantitative method.
Results: Among the review techniques: use of specialized software, review of TFL theories, review of documents, analysis of ratios, analysis of ratios, quality control, review and control of the path, and fraud investigation on the numerator and denominator have received the ranks of 1 to 10, respectively.
Conclusion: The results of this research help to detect fraud, fraud and criminal acts in the investigation stages of forensic accountants in relation to the relevant persons and also their judgment regarding the cases.
Contribution: This study recommends the need to engage and employ the services of a forensic accountant to review, evaluate records and internal control systems for stakeholders.

کلیدواژه‌ها [English]

  • Judicial Accounting Review Techniques
  • Judicial Accounting
  • Hybrid Method
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