Presenting an Interpretive Structural Model of Factors Affecting the Forensic Accounting Quality in Iran

Document Type : Original Article

Authors

1 Department of Management, Economics, and Accounting, Faculty of Accounting, Payame Noor University (PNU), Tehran, Iran.

2 Assistant Professor of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.

Abstract

The aim of this study was to provide an interpretive structural model of the factors affecting the quality of forensic accounting in Iran with the aim of achieving the factors affecting the quality of forensic accounting. Judicial and academic experts in the field of forensic accounting were used to collect the required information. Obtaining expert opinions was collected through interviews and a qualitative approach. In this study, using interpretive structural modeling, a structural model of factors affecting the quality of forensic accounting in Iran was designed. The results of interpretive structural modeling in this study showed that the goals and missions of forensic accounting, forensic accounting standards, professional skills, academic training, enactment of forensic accounting and the need for a forensic accountant in organizations improve the quality of forensic accounting. Also, the results of interpretive structural modeling showed that at the last level is the component of goals and missions, which is the most effective and influential component of the model. In the second level, the components of forensic accounting standards), professional skills, academic training, law-making and the necessity of having a court accountant in organizations are included, which affect the seventh component, i.e. the quality of forensic accounting, which is in the first level.

Keywords

References

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