Expanding the Future Perspective of Forensic Accounting in the Context of Capital Market Companies

Expanding the Future Perspective of Forensic Accounting in the Context of Capital Market Companies

Subject Areas : Management Accounting

Mohammad Asadi Chaharborj ¹ , Farhad Dehdar ² , Mohammadreza Abdoli ³

1 - PhD Student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran
2 - Assistant Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran(Corresponding Author)
3 - Associate Professor, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran

Received: 2023-07-08 Accepted : 2023-10-07 Published : 2024-09-21

Keywords: Forensic accounting, Bracket Scenario, Mathematical Functions Matrix,

Abstract :

The purpose of this study is expanding the future perspective of forensic accounting in the context of capital market companies: the bracket scenario based on matrix of mathematical functions. In terms of the type of result, this study is considered to be applied, which was carried out using quantitative and qualitative models. The present study does not follow one type of research method, but uses a separate method to answer the formulated questions according to each department. Therefore, based on the nature of collection, this study can be classified as mixed research. The statistical population in the qualitative section includes 12 academic experts and accounting professors with professional experience in the field of accounting and financial reporting, and in the quantitative section, 25 official judicial experts in the field of accounting participated in this study. The results of the research in the qualitative part indicated the existence of 6 background criteria for the development of judicial accounting, which after Delphi verification, these dimensions were entered into the scenario development phase through matrix analysis. Based on the results of the quantitative part, it was also determined that the most probable perspective of the drivers of forensic accounting in the capital market of Iran is related to the development of legal protection of the interests of shareholders based on the effectiveness of corporate governance.