The relationship between big accounting data in forensic accounting practice and education
Subject Areas :
1 - Department of Accounting, Fasa Branch, Islamic Azad University, Fasa, Iran
Keywords: Big accounting data, forensic accounting applications and forensic accounting education,
Abstract :
Purpose: The purpose of this research is to investigate the relationship between big accounting data on legal accounting practice and education.
Methodology: The statistical population includes students and graduates of accounting graduate studies in the country, who were selected using simple random sampling. The current research is based on the purpose of applied research, which was conducted by obtaining the opinion of 182 sample people in 2023. Also, in terms of its nature and method, it is considered a type of descriptive-correlational research. In the inferential statistics section, structural equation model and path analysis technique using SmartPLS were used to check the correctness of hypotheses and relationships between research variables.
Findings: The findings of the research show that there is a significant relationship between big accounting data on legal accounting practice and education.
Originality: This research has been done in line with the previous study to develop and expand knowledge in the fields related to the application and training of legal and forensic accounting using big accounting data.
References:
برزگر، قدرت اله، و حسین زاده، سارا. (1396). یکپارچه سازی حاکمیت شرکتی و حسابداری دادگاهی. اولین کنفرانس ملی نقش حسابداری، اقتصاد و مدیریت، تبریز، موسسه آموزش عالی علم و فن آوری شمس.
پورقنبری، فرشته، ملایی، مریم، رستمی، محدثه، و اکبری، نسرین. (1397). نقش حسابداری قضایی دادگاهی وجنایی در پیشگیری از تقلب، سومین کنفرانس ملی سالانه اقتصاد، مدیریت حسابداری، اهواز، دانشگاه شهید چمران اهواز - سازمان صنعت، معدن و تجارت خوزستان.
عرب‌صالحی، مهدی و میرزائی، مهدی. (1395). کیفیت گزارشگری مالی و کیفیت حسابرسی. حسابدار رسمی، 33، 50-53.
عزیزپور شیرسوار، محسن. (1395). ارتباط بین کیفیت حسابرسی و کیفیت گزارشگری مالی. ماهنامۀ پژوهش‌های مدیریت و حسابداری. 25، 88-105.
فخاری، حسین، و اسکو، وحید. (1397). تقلب در صورت های مالی: نیاز به تغییر الگو به سمت حسابداری دادگاهی، مطالعات حسابداری و حسابرسی، 7(26)، 45-60. https://www.iaaaas.com/article_98708.html?lang=fa
نمـازی، محمـد. بایـزدی، انـور. جبـارزاده کنگرلویـی، سـعید. (1390). بررسی رابطه بین کیفیت حسابرسی و مدیریت سود شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. تحقیقات حسابداری و حسابرسی. 3(9)، 4-21. doi: 10.22034/iaar.2011.104758
Akinbowale, O. E., Klingelhöfer, H. E., & Zerihun, M. F. (2020). An innovative approach in combating economic crime using forensic accounting techniques. Journal of Financial Crime, 27(4), 1253-1271. doi: 10.1108/JFC-04-2020-0053.
Albrecht, W. S., & Sack, R. J. (2000). Accounting Education: Charting the Course through a Perilous Future, American Accounting Association, Accounting Education Series, 16.
Arabsalehi, M., & Mirzaei, M. (2015). Quality of financial reporting and audit quality. Official Accountant, 33. 50-53. [In Persian]
Azizpour Shirsawar, M. (2015). The relationship between audit quality and financial reporting quality. Management and Accounting Research Monthly. 25, 88-105. [In Persian]
Barzegar, G., & Hosseinzadeh, S. (2016). Integration of corporate governance and court accounting, the first national conference on the role of accounting, economics and management, Tabriz, Shams Institute of Higher Education of Science and Technology. [In Persian]
Cao, M., Chychyla, R., & Stewart, T. (2015). Big data analytics in financial statement audits. Accounting horizons, 29(2), 423-429. doi: 10.2308/acch-51068
Navarrete, A. C., & Gallego, A. C. (2022). Forensic accounting tools for fraud deterrence: a qualitative approach. Journal of Financial Crime, 30(3), 840-854. doi: 10.1108/JFC-03-2022-0068.
Crumbley, D. L., Heitger, L. E., & Smith, G. S. (2007). Forensic and investigative accounting, 7th ed., Commerce Clearing House, Chicago.
Dremel, C., Herterich, M. M., Wulf, J., & Vom Brocke, J. (2020). Actualizing big data analytics affordances: A revelatory case study. Information & Management, 57(1), 103121. doi: 10.1016/j.im.2018.10.007.
Fakhari, H., & Oskou, V. (2018). Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting. Accounting and Auditing Studies, 7(26), 45-60. https://www.iaaaas.com/article_98708.html?lang=en [In Persian]
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2005). The market pricing of accruals quality. Journal of accounting and economics, 39(2), 295-327. doi: 10.1016/j.jacceco.2004.06.003
Forbes (2013a), “$16.1 billion big data market: 2014 prediction from IDC and IIA”, available at: www.forbes.com/sites/gilpress/2013/12/12/16-1-billion-big-data-market-2014-predictions-from-idc-and-iia/#3f285f304482 (accessed 1 August 2017).
Forbes (2013b), “How SEC’s new RoboCop profiles companies for accounting fraud”, available at:www.forbes.com/sites/janetnovack/2013/08/09/how-secs-new-robocop-profiles-companiesfor-accounting-fraud/#2342b7f43226 (accessed 4 January 2017).
Gabrielli, G., Medioli, A., Andrei, P., & Marchini, P. L. (2022). Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers. Financial reporting: bilancio, controlli e comunicazione d'azienda: 2, 2022, 89-112. doi: 10.3280/FR2022-002004.
Gibson, J. J. (2014). The ecological approach to visual perception: classic edition. Psychology press.
Gartner (2014), “IT dictionary”, available at: www.gartner.com/it-glossary/?s=big6data (accessed 31 July 2017).
Gupta, B., Goul, M., & Dinter, B. (2015). Business intelligence and big data in higher education: Status of a multi-year model curriculum development effort for business school undergraduates, MS graduates, and MBAs. Communications of the Association for Information Systems, 36(1), 23. doi: 10.17705/1CAIS.03623
Hopwood, W. S., Leiner, J. J., & Young, G. R. (2012). Forensic accounting and fraud examination. McGraw-Hill.
Hutchby, I. (2001). Technologies, texts and affordances. Sociology, 35(2), 441-456. doi: 10.1177/S0038038501000219.
Ibrahim, A. E. A., Elamer, A. A., & Ezat, A. N. (2021). The convergence of big data and accounting: innovative research opportunities. Technological Forecasting and Social Change, 173, 121171. doi: 10.1016/j.techfore.2021.121171.
Issa, H., & Kogan, A. (2014). A predictive ordered logistic regression model as a tool for quality review of control risk assessments. Journal of Information Systems, 28(2), 209-229. doi: 10.2308/isys-50808
Kaur, B., Sood, K., & Grima, S. (2023). A systematic review on forensic accounting and its contribution towards fraud detection and prevention. Journal of Financial Regulation and Compliance, 31(1), 60-95. doi: 10.1108/JFRC-02-2022-0015.
Kranacher, M. J., & Riley, R. (2019). Forensic accounting and fraud examination. John Wiley & Sons.
Leonardi, P. M. (2012). Materiality, sociomateriality, and socio-technical systems: What do these terms mean? How are they different? Do we need them. Materiality and organizing: Social interaction in a technological world, 25(10), 1093. doi: 10.2139/SSRN.2129878
McMullen, D. A., & Sanchez, M. H. (2010). A preliminary investigation of the necessary skills, education requirements, and training requirements for forensic accountants. Journal of Forensic & Investigative Accounting, 2(2), 30-48. https://www.nacva.com/content.asp?admin=Y&contentid=478
Namazi, M., Bayazidi, A., & Jabarzadeh Kangarloie, S. (2011). Investigating the Relationship between Audit Quality and Earnings Management of Companies Listed in Tehran Stock Exchange. Accounting and Auditing Research, 3(9), 4-21. doi: 10.22034/iaar.2011.104758 [In Persian]
Porqanberi, F.; Melai; M., Rostami M., & Akbari, N. (2017). The role of judicial and criminal accounting in preventing fraud, the third annual national conference on economics, accounting management, Ahvaz, Shahid Chamran University, Ahvaz - Khuzestan Industry, Mining and Trade Organization. [In Persian]
Rezaee, Z., Crumbley, D. L., & Elmore, R. C. (2004). Forensic accounting education: A survey of academicians and practitioners. Journal of Forensic Accounting, 11(2), 181-202. https://ssrn.com/abstract=518263
Rezaee, Z., Lo, D., Ha, M., & Suen, A. (2016). Forensic accounting education and practice: insights from China. Journal of Forensic & Investigative Accounting, 8(1), 106-119.
Rezaee, Z., Wang, J., & Lam, B. (2018). Toward the integration of big data into forensic accounting education. Journal of Forensic and Investigative Accounting, 10(1), 87-99.
Russom, P. (2011). Big Data Analytic s. TDWI Best Practices report, TDWI Reserarch, 4th Quarter.
Salijeni, G., Samsonova-Taddei, A., & Turley, S. (2021). Understanding how big data technologies reconfigure the nature and organization of financial statement audits: A sociomaterial analysis. European Accounting Review, 30(3), 531-555. doi: 10.1080/09638180.2021.1882320.
Seda, M., & Kramer, B. (2014). An examination of the availability and composition of forensic accounting education in the United States and other countries. Journal of Forensic & Investigative Accounting, 6(1), 1-46.
Tysiac, K. (2012). Demand strong for forensic accountants in wake of financial crisis. CPA Insider.
Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015). Big data in accounting: An overview. Accounting Horizons, 29(2), 381-396. doi: 10.2308/acch-51071.
Warren, J. D., Moffitt, K. C., & Byrnes, P. (2015). How big data will change accounting. Accounting horizons, 29(2), 397-407. doi: 10.2308/acch-51069.
Wang, J., Lee, G., & Crumbley, D. L. (2016). Current availability of forensic accounting education and state of forensic accounting services in Hong Kong and mainland China. Journal of Forensic and Investigative Accounting, 8(3), 515-534.
برزگر، قدرت اله، و حسین زاده، سارا. (1396). یکپارچه سازی حاکمیت شرکتی و حسابداری دادگاهی. اولین کنفرانس ملی نقش حسابداری، اقتصاد و مدیریت، تبریز، موسسه آموزش عالی علم و فن آوری شمس.
پورقنبری، فرشته، ملایی، مریم، رستمی، محدثه، و اکبری، نسرین. (1397). نقش حسابداری قضایی دادگاهی وجنایی در پیشگیری از تقلب، سومین کنفرانس ملی سالانه اقتصاد، مدیریت حسابداری، اهواز، دانشگاه شهید چمران اهواز - سازمان صنعت، معدن و تجارت خوزستان.
عرب‌صالحی، مهدی و میرزائی، مهدی. (1395). کیفیت گزارشگری مالی و کیفیت حسابرسی. حسابدار رسمی، 33، 50-53.
عزیزپور شیرسوار، محسن. (1395). ارتباط بین کیفیت حسابرسی و کیفیت گزارشگری مالی. ماهنامۀ پژوهش‌های مدیریت و حسابداری. 25، 88-105.
فخاری، حسین، و اسکو، وحید. (1397). تقلب در صورت های مالی: نیاز به تغییر الگو به سمت حسابداری دادگاهی، مطالعات حسابداری و حسابرسی، 7(26)، 45-60. https://www.iaaaas.com/article_98708.html?lang=fa
نمـازی، محمـد. بایـزدی، انـور. جبـارزاده کنگرلویـی، سـعید. (1390). بررسی رابطه بین کیفیت حسابرسی و مدیریت سود شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران. تحقیقات حسابداری و حسابرسی. 3(9)، 4-21. doi: 10.22034/iaar.2011.104758
Akinbowale, O. E., Klingelhöfer, H. E., & Zerihun, M. F. (2020). An innovative approach in combating economic crime using forensic accounting techniques. Journal of Financial Crime, 27(4), 1253-1271. doi: 10.1108/JFC-04-2020-0053.
Albrecht, W. S., & Sack, R. J. (2000). Accounting Education: Charting the Course through a Perilous Future, American Accounting Association, Accounting Education Series, 16.
Arabsalehi, M., & Mirzaei, M. (2015). Quality of financial reporting and audit quality. Official Accountant, 33. 50-53. [In Persian]
Azizpour Shirsawar, M. (2015). The relationship between audit quality and financial reporting quality. Management and Accounting Research Monthly. 25, 88-105. [In Persian]
Barzegar, G., & Hosseinzadeh, S. (2016). Integration of corporate governance and court accounting, the first national conference on the role of accounting, economics and management, Tabriz, Shams Institute of Higher Education of Science and Technology. [In Persian]
Cao, M., Chychyla, R., & Stewart, T. (2015). Big data analytics in financial statement audits. Accounting horizons, 29(2), 423-429. doi: 10.2308/acch-51068
Navarrete, A. C., & Gallego, A. C. (2022). Forensic accounting tools for fraud deterrence: a qualitative approach. Journal of Financial Crime, 30(3), 840-854. doi: 10.1108/JFC-03-2022-0068.
Crumbley, D. L., Heitger, L. E., & Smith, G. S. (2007). Forensic and investigative accounting, 7th ed., Commerce Clearing House, Chicago.
Dremel, C., Herterich, M. M., Wulf, J., & Vom Brocke, J. (2020). Actualizing big data analytics affordances: A revelatory case study. Information & Management, 57(1), 103121. doi: 10.1016/j.im.2018.10.007.
Fakhari, H., & Oskou, V. (2018). Fraud in the Financial Statement: the Need for a Paradigm Shift to Forensic Accounting. Accounting and Auditing Studies, 7(26), 45-60. https://www.iaaaas.com/article_98708.html?lang=en [In Persian]
Francis, J., LaFond, R., Olsson, P., & Schipper, K. (2005). The market pricing of accruals quality. Journal of accounting and economics, 39(2), 295-327. doi: 10.1016/j.jacceco.2004.06.003
Forbes (2013a), “$16.1 billion big data market: 2014 prediction from IDC and IIA”, available at: www.forbes.com/sites/gilpress/2013/12/12/16-1-billion-big-data-market-2014-predictions-from-idc-and-iia/#3f285f304482 (accessed 1 August 2017).
Forbes (2013b), “How SEC’s new RoboCop profiles companies for accounting fraud”, available at:www.forbes.com/sites/janetnovack/2013/08/09/how-secs-new-robocop-profiles-companiesfor-accounting-fraud/#2342b7f43226 (accessed 4 January 2017).
Gabrielli, G., Medioli, A., Andrei, P., & Marchini, P. L. (2022). Accounting and Big Data: Trends, opportunities and direction for practitioners and researchers. Financial reporting: bilancio, controlli e comunicazione d'azienda: 2, 2022, 89-112. doi: 10.3280/FR2022-002004.
Gibson, J. J. (2014). The ecological approach to visual perception: classic edition. Psychology press.
Gartner (2014), “IT dictionary”, available at: www.gartner.com/it-glossary/?s=big6data (accessed 31 July 2017).
Gupta, B., Goul, M., & Dinter, B. (2015). Business intelligence and big data in higher education: Status of a multi-year model curriculum development effort for business school undergraduates, MS graduates, and MBAs. Communications of the Association for Information Systems, 36(1), 23. doi: 10.17705/1CAIS.03623
Hopwood, W. S., Leiner, J. J., & Young, G. R. (2012). Forensic accounting and fraud examination. McGraw-Hill.
Hutchby, I. (2001). Technologies, texts and affordances. Sociology, 35(2), 441-456. doi: 10.1177/S0038038501000219.
Ibrahim, A. E. A., Elamer, A. A., & Ezat, A. N. (2021). The convergence of big data and accounting: innovative research opportunities. Technological Forecasting and Social Change, 173, 121171. doi: 10.1016/j.techfore.2021.121171.
Issa, H., & Kogan, A. (2014). A predictive ordered logistic regression model as a tool for quality review of control risk assessments. Journal of Information Systems, 28(2), 209-229. doi: 10.2308/isys-50808
Kaur, B., Sood, K., & Grima, S. (2023). A systematic review on forensic accounting and its contribution towards fraud detection and prevention. Journal of Financial Regulation and Compliance, 31(1), 60-95. doi: 10.1108/JFRC-02-2022-0015.
Kranacher, M. J., & Riley, R. (2019). Forensic accounting and fraud examination. John Wiley & Sons.
Leonardi, P. M. (2012). Materiality, sociomateriality, and socio-technical systems: What do these terms mean? How are they different? Do we need them. Materiality and organizing: Social interaction in a technological world, 25(10), 1093. doi: 10.2139/SSRN.2129878
McMullen, D. A., & Sanchez, M. H. (2010). A preliminary investigation of the necessary skills, education requirements, and training requirements for forensic accountants. Journal of Forensic & Investigative Accounting, 2(2), 30-48. https://www.nacva.com/content.asp?admin=Y&contentid=478
Namazi, M., Bayazidi, A., & Jabarzadeh Kangarloie, S. (2011). Investigating the Relationship between Audit Quality and Earnings Management of Companies Listed in Tehran Stock Exchange. Accounting and Auditing Research, 3(9), 4-21. doi: 10.22034/iaar.2011.104758 [In Persian]
Porqanberi, F.; Melai; M., Rostami M., & Akbari, N. (2017). The role of judicial and criminal accounting in preventing fraud, the third annual national conference on economics, accounting management, Ahvaz, Shahid Chamran University, Ahvaz - Khuzestan Industry, Mining and Trade Organization. [In Persian]
Rezaee, Z., Crumbley, D. L., & Elmore, R. C. (2004). Forensic accounting education: A survey of academicians and practitioners. Journal of Forensic Accounting, 11(2), 181-202. https://ssrn.com/abstract=518263
Rezaee, Z., Lo, D., Ha, M., & Suen, A. (2016). Forensic accounting education and practice: insights from China. Journal of Forensic & Investigative Accounting, 8(1), 106-119.
Rezaee, Z., Wang, J., & Lam, B. (2018). Toward the integration of big data into forensic accounting education. Journal of Forensic and Investigative Accounting, 10(1), 87-99.
Russom, P. (2011). Big Data Analytic s. TDWI Best Practices report, TDWI Reserarch, 4th Quarter.
Salijeni, G., Samsonova-Taddei, A., & Turley, S. (2021). Understanding how big data technologies reconfigure the nature and organization of financial statement audits: A sociomaterial analysis. European Accounting Review, 30(3), 531-555. doi: 10.1080/09638180.2021.1882320.
Seda, M., & Kramer, B. (2014). An examination of the availability and composition of forensic accounting education in the United States and other countries. Journal of Forensic & Investigative Accounting, 6(1), 1-46.
Tysiac, K. (2012). Demand strong for forensic accountants in wake of financial crisis. CPA Insider.
Vasarhelyi, M. A., Kogan, A., & Tuttle, B. M. (2015). Big data in accounting: An overview. Accounting Horizons, 29(2), 381-396. doi: 10.2308/acch-51071.
Warren, J. D., Moffitt, K. C., & Byrnes, P. (2015). How big data will change accounting. Accounting horizons, 29(2), 397-407. doi: 10.2308/acch-51069.
Wang, J., Lee, G., & Crumbley, D. L. (2016). Current availability of forensic accounting education and state of forensic accounting services in Hong Kong and mainland China. Journal of Forensic and Investigative Accounting, 8(3), 515-534.