نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران.
2 دانشجوی دکتری رشته حسابداری، گروه حسابداری، دانشکده مدیریت و حسابداری دانشگاه آزاد اسلامی، واحد فیروزکوه، ایران
3 دانشیار گروه حسابدارخهی، عضو هیئت‌علمی دانشگاه آزاد اسلامی واحد تهران مرکزی، ایران
4 استادیار گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Purpose: The purpose of this study is to provide a comprehensive model, identify and analyze economic crime using forensic accounting techniques.
Method: The method used in the current research is qualitative and the approach of foundational data theory is used. The statistical population consisted of 12 accounting experts until theoretical saturation was reached, and the snowball sampling method was used. This research was conducted at the time point of 2023. Findings: The findings show that the most important factors are the causal conditions of pressure groups, the intervening conditions of lack of public supervision, the background conditions of the open way of crime, strategies including forensic accounting techniques and consequences at the levels of financial statements and the economic market, classification and interpretation. has been.
Conclusion: The results of this research provide a lot of help to the comprehensive model for the identification and analysis of economic crimes using judicial accounting techniques in relation to related parties
Contribution: This research. Requires the services of 1 judicial accountant to identify and analyze economic crime. Formal experts in the field of accounting and auditing are also used to prepare reports
The results of this research contribute a lot to the identification and analysis of economic crimes in connection with judicial accounting and related parties, as well as judgment against them.
کلیدواژه‌ها [English]
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