Black Swan's Metaphorical Theory to the Study of the Effect of Forensic Accounting on Integrated Reporting Quality

Subject Areas : Management Accounting

Mohammad Asadi Chaharborj ¹ (PhD Student, Department of Accounting, Shahrood Branch, Islamic Azad University, Shahrood, Iran)
Farhad Dehdar ² (Assistant Professor, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran (author))
mohammadreza Abdoli ³ (Associate Professor, Department of Accounting, Shahroud Branch, Islamic Azad University, Shahroud, Iran)

Received: 2022-01-24 Accepted : 2022-08-24 Published : 2022-11-22

Keywords: Forensic Accounting, Implications for integrated re, Black Swan's metaphorical theo,

Abstract :

Accounting today goes beyond one-dimensional and positivist approaches, multidimensional maps in the social sphere; economical; it has culturally and legally institutionalized itself with the aim of creating a level of transparency and respecting the rights of stakeholders. Forensic accounting is considered as one of these changed roles of accounting which can help balance information and decision-making in the capital market and improve the quality of integrated reporting. The purpose of this study is to apply Black Swan metaphor theory to investigate the effect of forensic accounting on strengthening the implications of integrated reporting quality. The present study is applied in terms of research purpose and descriptive-correlational research in terms of data collection. Also, in terms of reasoning method, it is deductive-inductive, and due to the study of data related to a specific time period, the data analysis method is cross-sectional and based on the path analysis method. Research data from compact discs of Tehran Stock Exchange website and data related to the consequences of the quality of integrated reporting of companies through the integrated reporting score index which consists of 5 main elements. Were integrated to measure the publicity and quality of reporting disclosure, measured by screening reports accompanying financial statements. Partial least squares analysis (PLS) was also used to fit the model. The results showed that forensic accounting has a positive effect on strengthening the implications of the quality of integrated reporting of companies.

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