Document Type : Research Paper
Authors
1 Imam Khomeini international univercity
2 Prof. Department of Accounting, Faculty of social sciences, Imam Khomeini international university, Qazvin, Iran.
Abstract
Subject and Purpose: In the justice reform document, the presence of errors in expert opinions is one of the reasons for the incorrectness of some votes and judicial decisions, and the design of standard worksheets for the expert process is presented as a solution to reduce this error. Considering the consequences of bankruptcy and the important role of accounting experts in proving it, this research was done with the aim of providing a suitable structure for the expert report in the field of bankruptcy.
Research method: first by studying the conceptual foundations, different legal viewpoints on the issue of bankruptcy and the components of the expert report were collected and then, by implementing the fuzzy delphi method in 2022 and using a questionnaire, the opinions of 49 qualified elites in this field were collected.
Research findings:the results of the research indicated that according to the fact that jurists have different views on bankruptcy and the adoption of each of these views by the judge is effective on the actions of the expert witness and the results of the expert; it is necessary for the judge to specify in the writ of expert's opinion whether his view is in accordance with "cash-flow insolvency" or "balance sheet insolvency" and expert witnesses should declare their opinion according to the specified precedent.
Conclusion, originality and its contribution to the knowledge: finally, with the consensus of the elites, the appropriate structure for the expert report consisting of 14 sections was presented.
Keywords
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