This research aims to present a Forensic accounting maturity model at the levels of economic enterprises, judicial processes, and the government, focusing on the Iranian economy based on the five-level Capability Maturity Model (CMM). The required information was collected using grounded theory methodology, employing theoretical models and designing new hypotheses based on existing research literature through content analysis, semi-structured interviews, and the formulation of questionnaires within the framework of qualitative research.
In this study, the primary framework of Forensic accounting was initially designed within the structure of the five-level Capability Maturity Model. This was followed by integration of novel ideas from theories and models implemented worldwide, such as the comprehensive Forensic accounting model proposed by the Association of Certified Fraud Examiners (ACFE).
The results obtained from this study identified and explained 15 variables, 93 measurement criteria, 5 concepts, 24 factors, 97 dimensions, and 94 key indicators of Forensic accounting, culminating in the design of the Forensic accounting model specific to Iran. Based on the findings, Forensic accounting in Iran remains at a preliminary level among the five examined levels, necessitating serious actions for implementing the necessary infrastructures for Forensic accounting in the levels of economic enterprises, judicial processes, and government in Iran. This research discusses the challenges and benefits of implementing the maturity model in Iran and the growth of Forensic accounting in reducing corruption and financial fraud