The Quality and Effectiveness of the Proceedings of Official Judicial Experts in the Field of Accounting and Auditing: Causes and Consequences

Subject Areas : Accounting

Seyed Yousef Ahadi Serkani ¹ , Hoseyn Salehi ² , Mohammad Javad Sheikh ³

1 - Faculty Member and Associate Professor, Department of Accounting, Islamic Azad University, Firoozkooh Branch, Iran
2 - Accounting Department ,Faculty of Management,, Islamic Azad University, North Tehran Branch, Tehran, Iran (First Author)
3 - Department of Accounting ,Faculty of Financial science, ,,Kharazmi University,Tehran, Iran

Received: 2024-02-09 Accepted : 2024-09-15 Published : 2024-09-15

Keywords: &rdquo, Effectiveness&rdquo, , &ldquo, Expert Proceedings&rdquo, , &ldquo, Accounting and Auditing&rdquo, ,

Abstract :

The purpose of this study is to identify the factors affecting the quality and effectiveness of proceedings conducted by official judicial experts in the field of accounting and auditing through the recognition, analysis and evaluation of proceedings from the experts' point of view and in order to review the expert process. In an interpretive study in terms of the philosophy of epistemology, data have been collected and analyzed using a qualitative research approach, along with semi-structured interviews with experts and targeted sampling at the time point of 2024. Based on the findings, the nature of the cases in terms of variety and complexity, the lack of using innovative techniques and the existing limitations in expert areas have the greatest impact on reducing the quality and effectiveness of proceedings. Lack of professional standards and lack of necessary skills, limited access to documents and lack of time are placed in the next priorities, respectively. Other fields, along with intervening factors such as factors related to judges, experts and laws, are among the factors whose management is to achieve appropriate mechanisms to strengthen the position of experts, reduce trial time, social security, reduce the occurrence of crime and social costs. And it will lead to maintaining the security of business relations.a comprehensive view of the causes of the effects of reducing the quality and effectiveness of proceedings, insight and strengthening of professional perceptions and the necessity of applying the results, among the most important innovative aspects of research.

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