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

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
Afriyie, S. O; Akomeah, M. O; Amoakohene, G; Ampimah, B. C; Ocloo, C. E; & Kyei, M. O. (2022). Forensic accounting: a novel paradigm and relevant knowledge in fraud detection and prevention. International Journal of Public Administration, 1-10.
Akinbowale, O. E; Klingelhöfer, H. E; & Zerihun, M. F. (2023). Application of forensic accounting techniques in the South African banking industry for the purpose of fraud risk mitigation. Cogent Economics & Finance, 11(1), 2153412.
Alshurafat, H; Beattie, C; Jones, G; & Sands, J. (2020). Perceptions of the usefulness of various teaching methods in forensic accounting education. Accounting Education, 29(2), 177-204.
Apostolou, B; Dorminey, J. W; Hassell, J. M; & Rebele, J. E. (2016). Accounting education literature review (2015). Journal of Accounting Education, 35, 20-55.
Asadi Chaharborj, M; Dehdar, F; & Abdoli, M. (2022). Black Swan's Metaphorical Theory to the Study of the Effect of Forensic Accounting on Integrated Reporting Quality. Management Accounting, 15(54), 109-128.(In persian)
Bassey, E. B. (2018). Effect of forensic accounting on the management of fraud in microfinance institutions in Cross River State. Journal of Economics and Finance, 9(4), 79-89.
Bench, S; & Day, T. (2010). The user experience of critical care discharge: a meta-synthesis of qualitative research. International journal of nursing studies, 47(4), 487-499.
Bhasin, M. L. (2016). Satyam’s manipulative accounting methodology unveiled: An experience of an Asian economy. International Journal of Business and Social Research, 6(12), 35-54.
Chalaki, P; & Ghaderi, B. (2016). Forensic accounting and its role in prevention and detection of fraud. Accounting and Auditing Studies, 4(16), 44-57.(In persian)
Cressey, D. R. (1953). Other people's money; a study of the social psychology of embezzlement.
Dayanandan, A; Donker, H; Ivanof, M; & Karahan, G. (2016). IFRS and accounting quality: legal origin, regional, and disclosure impacts. International Journal of Accounting and Information Management.
Dianati Deilami, Z; Soltani, A; & Omrani, H. (2018). Curriculum Development: A Master's Degree Program in Anti-Fraud and Forensic Accounting. Journal of Value & Behavioral Accounting, 3(5), 41-100.(In persian)
DiGabriele, J. A; Heitger, L. E; & Riley Jr, R. (2020). A synthesis of non-fraud forensic accounting research. Journal of Forensic Accounting Research, 5(1), 257-277.
Emmanuel, O. G; Enyi, E. P; & Olajide, D. S. (2018). Forensic accounting techniques and integrity of financial statements: an investigative approach. Journal of African Interdisciplinary Studies (JAIS), 2(3), 1-23.
Enofe, A. O; Agbonkpolor, O. R; & Edebiri, O. J. (2015). Forensic accounting and financial fraud. International journal of multidisciplinary research and development, 2(10), 305-312.
Fagboro, D. G; & Ajibolade, S. O. (2019). Dynamics of forensic accounting academic programme: Evidence from the Universities in Nigeria. Global Journal of Accounting, 5(1), 57-68.
Franke, B; Huang, A; & Li, R. Z. (2020). Judicial Precedents on GAAP Violations, Litigation Risk and Misreporting.
Jafari, N; Dehgan, H; & Darayi, R. (2017). Studying the Role of Forensic Accountants in Money Laundering Proceedings. Journal of accounting and social interests, 7(1), 85-102.(In persian)
Lawson, R. A; Pincus, K. V; Sorensen, J. E; Stocks, K. D; & Stout, D. E. (2017). Using a life-cycle approach to manage and implement curricular change based on competency integration. Issues in Accounting Education, 32(3), 137-152.
Lindahl, F; & Schadéwitz, H. (2013). Are legal families related to financial reporting quality? Abacus, 49(2), 242-267.
Lokanan, M; & Sharma, S. (2018). A fraud triangle analysis of the LIBOR fraud. Journal of Forensic & Investigative Accounting, 10(2), 187-212.
McIntyre, J. L; Van Graan, C; Van Romburgh, J. D; & Van Zyl, A. (2014). Contextualizing the South African forensic accountant. Journal of Forensic & Investigative Accounting, 6(3), 98-122.
Mehta, A; & Bhavani, G. (2017). Application of forensic tools to detect fraud: The case of Toshiba. Journal of Forensic and Investigative Accounting, 9(1), 692-710.
Mvunabandi, J. D; & Nomlala, B. (2022). The role of forensic auditing techniques in preventing nongovernment organisations’ financial statement fraud in South Africa using a proactive approach. ACRN Journal of Finance and Risk Perspectives; Vol. 11, 2022.105-119
Nigrini, M. J. (2020). Forensic analytics: Methods and techniques for forensic accounting investigations. John Wiley & Sons.
Oyedokun, G. E. (2022). Determinants of Forensic Accounting Techniques and Theories: An Empirical Investigation. Annals of Spiru Haret University. Economic Series, 22(3).
Oyedokun, P; & Emmanuel, G. (2016). Forensic Accounting Investigation Techniques: Any Rationalization? Available at SSRN 2910318.
Petra, S; & Spieler, A. C. (2020). Accounting scandals: Enron, Worldcom, and global crossing. In Corporate fraud exposed. Emerald Publishing Limited.
Rashid, N; Daud, W. N. W; Zainol, F. A; Salleh, F; Yazid, A. S; Endut, W. A; ... & Afthanorhan, A. (2018). Quality of financial reporting towards the improvement corporate governance mechanism. International Journal of Academic Research in Business and Social Sciences, 8(11), 1339-1345.
Sandelowski, M; & Barroso, J. (2006). Handbook for synthesizing qualitative research. Springer publishing company.
Soleimany Amiri, G; & Babaei, F. (2020). Forensic accounting education in accounting curriculum: Academicians and practitioners opinions. Applied Research in Financial Reporting, 9(1), 117-162.
Stirbu, D. A. (2010). Current controversy on audit functions. Annals of DAAAM & Proceedings, 1433-1435.
Van Akkeren, J; & Buckby, S. (2017). Perceptions on the causes of individual and fraudulent co-offending: Views of forensic accountants. Journal of Business Ethics, 146, 383-404.
Wolfe, D. T; & Hermanson, D. R. (2004). The fraud diamond: Considering the four elements of fraud.