Identifying Judicial Accounting Review Techniques: Meta-Synthesis Technique

Document Type : Research Paper

Authors

1 assistant professor, Islamic azad university, yazd, iran.

2 Department of Accounting, Yazd Branch, Islamic Azad University,Yazd,Iran

Abstract

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.

Keywords

Main Subjects

References

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History

  • Receive Date: 21 February 2022
  • Revise Date: 09 October 2023
  • Accept Date: 29 June 2023

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