Document Type : Research Paper
Authors
1 Ph.D. Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran
2 Department of Accounting, Faculty of Social Sciences and Economics, Alzahra University, Tehran, Iran
3 Prof., Department of Accounting, Faculty of Management and Finance, Khatam University, Tehran, Iran
Abstract
fraud is a global and expanding problem, so that the costs and resources that are lost due to it are very significant and its exact dimensions cannot be determined. this research is aimed at identifying the major causes of fraud and developing a fraud detection model for forensic accountants in Iran.
A qualitative method based on multi-grounded theory is used. The statistical society of the research includes experienced experts of the Center of Official Justice Experts with at least 10 years of professional work experience and at least a master's degree. The theoretical method was used for sampling. Also, to collect data, 21 in-depth semi-structured interviews were conducted with professional experts, based on the rule of theoretical saturation.
Based on the results of data analysis, causal factors affecting fraud detection are knowledge of different sciences, relevant skills, and abilities, fraud handling tools, and experience. It also requires strategies at different individual levels, the center of experts and the center of lawyers, the company and the government. To apply and implement strategies, it is necessary to provide a set of contextual conditions including education and research, culture and ethics. Also, the principles of professional ethics, the threat of court accountants, and the lack of supervision of the administrative procedures of cases have a negative impact on the implementation of strategies as intervening conditions. The results of this research can help legislators, regulatory institutions, judicial institutions to improve the quality components of court accounting in order to detect and prevent crimes.
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