Developing of fraud detection model in forensic accounting

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.

Keywords

References

اسدی فرد، رؤیا؛ فانی، علی‌اصغر؛ آذر، عادل؛ الوانی، سید مهدی (1395). مدل تجزیه‌وتحلیل خط‌مشی عمومی در ایران.  مدیریت دولتی، ۸ (۲)، ۲۵۵-۲۷۶.
اعتمادی، حسین؛ عبدلی، لیلا (1396). کیفیت حسابرسی و تقلب در صورتهای مالی. دانش حسابداری مالی، 4 (4): 23-43.
داداشی، ایمان؛ کردمنجیری، سجاد؛ برادران، مریم (۱۳۹۷). تاثیر ساختار حسابرسی داخلی بر احتمال تقلب در صورت های مالی شرکت های پذیرفته شده در بورس اوراق بهادار تهران "، دانش حسابرسی، دوره ۱۸، شماره ۷۰، صص ۱۷۸-۱۵۹.
تشدیدی، الهه؛ سپاسی، سحر؛ اعتمادی، حسین؛ اذر، عادل. (۱۳۹۷). ارائه رویکردی نوین در پیش بینی و کشف تقلب صورت های مالی با استفاده از الگوریتم زنبور عسل. مجلۀ دانش حسابداری، دورۀ دهم، شمارۀ ۳، پاییز ۱۳۹۸، پپاپی ۳۸، صص ۱۳۹-۱۶۷.
چالاکی، پری و قادری، بهمن (1394). حسابداری قضایی و نقش آن در پیشگیری و کشف تقلب. مطالعات حسابداری و حسابرسی، انجمن حسابداری ایران، زمستان، شماره ۱۶، صص ۵۴-۷۴
حسابرس(1400)، خدمات حرفه ای در زمینه حسابداری دادگاهی. سال 23، شماره 117 .
رجب دری، حسین. (1399). تدوین مدل شش‌ضلعی تقلب مالی با رویکرد اسلامی: بررسی اهمیت و تعامل اجزا.  دوفصلنامه اسلام و مدیریت
سلطانی فر، علی اصغر (۱۳۹۵). تاثیر حسابداری و حسابرسی دادگاهی در کنترل تقلب و بهبود کنترل های داخلی و گزارشگری مالی. پایان نامه کارشناسی ارشد، دانشکده مدیریت و حسابداری، دانشگاه آزاد یزد.
صالحی، تابنده،(1395). رابطه اخلاق حرفه ای حسابرس و کیفیت حسابرسی، فصلنامه اخلاق در علوم و فناوری.11(3).صص 77-86.
کرمی، غلامرضا؛ بیک بشریه، سلمان (1396). تدوین مدل پیاده سازی نظام ارزشهای منصفانه در ایران با تأکید بر اندازه گیری. بررسی های حسابداری و حسابرسی. 24(4).573-596.
مشایخی، بیتا؛ آژنگ، احمد(1392). حسابداری دادگاهی وعدالت. مجله حسابدار، صص36-39
نعمتی کشتلی، رضا. (1400). تأثیر استراتژی های یادگیری شناختی کرتون بر برآورد خطر تقلب (مطالعه موردی حسابرسان دیوان محاسبات ایران). دوفصلنامه علمی حسابداری دولتی.79-94
نمازی، محمد؛ فهیمه، ابراهیمی (۱۳۹۵). مدل بندی و تعیین اولویت عوامل مؤثر بر قصدگزارش تقلب های مالی توسط حسابداران. مطالعات تجربی حسابداری مالی، ۴۹ (۲۸). 28-1.
نیکبخت، زهرا، خلیفه سلطانی، سیداحمد، حسینی، سیدعلی، مداحی، آزاده و دادهیر، ابوعلی (۱۳۹۷). تدوین مدل استقلال حسابرس. فصلنامه حسابداری مالی، ۱۰(۳۸)، ۹۰-۱۱۲.
Abukhalaf, R., Aldridge, M. M., & Smith, J. A. (2021). Methodological deficiencies in the expert testimony of forensic accountants: a qualitative content analysis of judicial statements about Daubert exclusions.
Abu-Tapanjeh, A. M., & Al-Sarairah, T. M. K. (2021). The Availability of Forensic Accounting Application Factors to Enhance the Auditors Efficiency in Jordan. The Journal of Asian Finance, Economics and Business, 8(3), 807-819.
Alshurafat, H., Beattie, C., Jones, G., & Sands, J. (2019). Forensic accounting core and interdisciplinary curricula components in Australian universities: Analysis of websites. Journal of Forensic and Investigative Accounting, 11(2), 353-365.
Albrecht, W. S., K. R. Howe, and Romney, M. B. (1984). Deterring Fraud: The Internal Auditor’s Perspective. Altomonte Springs, FL: The Institute of Internal Auditors’ Research Foundation.
Asadifard, R., Fani, A.A., Azar, A. & Alvani, S.M. (2016). Public Policy Analysis Model in Iran. Journal of Public Administration, 8(2), 255-276. (In Persian).
Asah Ifesinachi, M. Forensic Assurance Services and its Effect on Fraud Detection and Prevention in Manufacturing Firms in Nigeria.
Atia, F. S. K. (2021). Using the six Sigma model to adjust the quality of forensic Auditing An applied study on the Egyptian Environment. Indian Journal of Economics and Business, 20(4).
Azman, N. L. A. (2021). Mediation effect of collapse avoidance assurance on behavioural intention to use forensic accounting. Journal of Economic Info, 8(3), 146-152.
Bashirian, S., Jenabi, E., Khazaei, S., Barati, M., Karimi-Shahanjarini, A., Zareian, S; ... & Moeini, B. (2020). Factors associated with preventive behaviours of COVID-19 among hospital staff in Iran in 2020: an application of the Protection Motivation Theory. Journal of Hospital Infection, 105(3), 430-433.
Bressler, M. S., & Bressler, L. A. (2007). A model for prevention and detection of criminal activity impacting small business. The Entrepreneurial Executive. 12 (1), 23.
Chalaki, Pari.; Ghaderi, Bahman.Forensic accounting and its role in fraud prevention and detection.(2015). Accounting and auditing studies. (16). (in Persian)
Chang, J. (2008). The role of anonymity in deindividuated behavior: a comparison of deindividuation theory and the social identity model of deindividuation effect. The Pulse, 6(1), 1-8.
Chewning, L. V., Lai, C. H., & Doerfel, M. L. (2013). Organizational resilience and using information and communication technologies to rebuild communication structures. Management Communication Quarterly, 27(2), 237-263.
Christ, M. H., Sedatole, K. L., & Towry, K. L. (2012). Sticks and carrots: The effect of contract frame on effort in incomplete contracts. The Accounting Review, 87(6), 1913-1938.
Claire, A. C., & Jude, I. O. (2016). Forensic accounting and fraud detection in Nigerian public sector. Igbinedion University Journal of Accounting, 2(5), 148 - 173.
Corbin, J. M., & Strauss, A. (1990). Grounded theory research: Procedures, canons, and evaluative criteria. Qualitative sociology, 13(1), 3-21.
Coombs, W. T. (2007). Ongoing crisis communication: Planning, managing, and responding.
Coombs, W. T. (2010). Crisis communication and its allied fields. Oxford, England: Blackwell.
Cressey, D. R. (1953). Other people's money; a study of the social psychology of embezzlement.
Dadashi, Iman.; Kordmakjari, Sajad.; Baradaran,Maryam.(2018). The effect of internal audit structure on the possibility of fraud in financial statements Companies accepted in Tehran Stock Exchange. 18(70). 159-178. (In Persian).
DiGabriele, J. A. (2008). An empirical investigation of the relevant skills of forensic accountants. Journal of Education for Business.
Dorminey, J., Fleming, A. S., Kranacher, M. J., & Riley Jr, R. A. (2012). The evolution of fraud theory. Issues in Accounting Education. 27(2): 555-579.
Etemadi, H. and Abdoli, L. (1396). Audit Quality and Fraud in Financial Statements. Financial Accounting Knowledge. 4 (4): 23-43 (In Persian).
Grippo, F. J., & Ibex, J. W. (2003). Introduction to forensic accounting. National Public Accountant, 4-5.
Hesabras (1400). Professional services in the field of forensic accounting. 23(117). (In Persian).
Honigsberg, C. (2020). Forensic accounting. Annual Review of Law and Social Science, 16, 147-164.
Hossain, D. M., Alam, M. S., & Mazumder, M. (2020). Forensic accounting and fraud investigation: a conceptual summary. The cost and management, 48(6), 4-11.
John, E. I., Ebilite, D. C., & Udoye, O. N. (2022). Forensic Auditing and Fraud Management: A Study of Pabod Breweries Limited, Port Harcourt, Nigeria.
Karami, Gholamreza. Beik Boshrouyeh, & Salman. (2018).Compilation of the model for the implementation of the fair values system in Iran with an emphasis on measurement. Quarterly Journal of the Iranian Accounting and Auditing Review. 4(24).573-596. (In Persian)
Koller, C. A., Patterson, L. A., & Scalf, E. B. (2014). When moral reasoning and ethics training fail: Reducing white collar crime through the control of opportunities for deviance. Notre Dame JL Ethics & Pub. Pol'y, 28, 549.
Liodorova, J. U. L. I. A., & Fursova, V. A. L. E. R. I. Y. A. (2018). Forensic accounting in the world: Past and present. Journal of Economics and Management Research, 7, 84-99.
Mashyekhi, Bita, & Ajang, Ahmad. (2013). Forensic accounting and justice. Hesabdar. 28(11)
Martinez-Figueroa, D. (2015). Examining the growing need for trained forensic accountants in Puerto Rico: A case study. Northcentral University.
Marsen, S. (2020). Navigating crisis: The role of communication in organizational crisis. International Journal of Business Communication, 57(2), 163-175.
Mohamed, N., & Handley-Schachelor, M. (2014). Financial statement fraud risk mechanisms and strategies: The case studies of Malaysian commercial companies. Procedia-social and behavioral sciences, 145, 321-329.
Morris, T., & Goldsworthy, S. (2012). PR today. London, England: Palgrave.
Namazi, M. & Ebrahimi, F.(2016). Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant. 13(49).1-28. (In Persian)
Nematikoshteli, R. (2021). The Effect of Kirton Cognitive Learning Strategies on Fraud Risk Assessment (Case Study: Auditors of the Iran Court of Audit). Journal of Governmental Accounting, 7(2), 79-94.
Nikbakht, Z., Khalifeh Soltani, S. A., Hoseini, S. A., Maddahi, A., Vedadhir, A. (2018).Compilation of Auditor's Independence Model. Quarterly financial accounting journal. 10 (38), 90-112. (In Persian)
NGUYEN, T. H. D., LE, V. L., HAU, N. V., DO, D. T., & THAO, N. T. T. (2020). Evaluation of Auditors' Professional Skills in Local Auditing Firms in Hanoi. The Journal of Asian Finance, Economics and Business, 7(9), 583-591.
Oyedokun, G. E. (2022). Determinants of Forensic Accounting Techniques and Theories: An Empirical Investigation. Annals of Spiru Haret University. Economic Series, 22(3).
Okoye, E. I., & Gbegi, D. O. (2013). Forensic accounting: A tool for fraud detection and prevention in the public sector.(A Study of Selected Ministries in Kogi State). Okoye, EI & Gbegi, DO (2013). Forensic Accounting: A Tool for Fraud Detection and Prevention in the Public Sector. (A Study of Selected Ministries in Kogi State). International Journal of Academic Research in Business and Social Sciences, 3(3), 1-19.
Ozili, P. K. (2020). Forensic accounting theory. In Uncertainty and Challenges in Contemporary Economic Behaviour. Emerald Publishing Limited.
Prabowo, H. Y. (2021). Undergraduate Forensic Accounting Education in Indonesia: Initiating a Re-Invention. Australasian Accounting, Business and Finance Journal, 15(2), 3-25.
Prabowo, H. Y. (2021). Undergraduate Forensic Accounting Education in Indonesia: Initiating a Re-Invention. Australasian Accounting, Business and Finance Journal, 15(2), 3-25.
Pramana, A. C., G. Irianto, and G. Nurkholis, (2016),"The Influence of Professional Skepticism, Experience and Auditors Independence on the Ability to Detect Fraud", Imperial Journal of Interdisciplinary Research, 2(11), PP. 1438-1447
Rajabdorri, Hossein. (2020). Compilation of the "Hexagonal Fraud" Model with the Islamic Approach: Examining the Importance and Interaction of Components. (In Persian)
Rezaee, Z., & Burton, E. J. (1997). Forensic accounting education: Insights from academicians and certified fraud examiner. Managerial Auditing Journal.
Rezaee, Z., Crumbley, D. L., & Elmore, R. C. (2004). Forensic Accounting Education: A Survey of Academicians and Practitioners. Advances in Accounting Education Teaching and Curriculum Innovations, 6(10), 193–231
Salehi, Tabande. (2017).Relationship between Auditor Professional Ethics and Audit Quality. Ethics in Science and Technology. 11(3): p. 77-86. (In Persian)
Sheriffdeen, A. M., & Sameera, T. K. G. (2022). Impact of Fraud Preventive Measures on Corporate Governance: Evidence from Srilanka.
Soltani far, Ali Asghar.(2016)The impact of accounting and forensic audit in controlling fraud and improving internal controls and financial reporting. Master's thesis, Faculty of Management and Accounting, Yazd Azad University. (In Persian)
Schuchter, A., & Levi, M. (2016). The fraud triangle revisited. Security Journal, 29(2), 107-121.
Shawver, T. J., & Clements, L. H. (2015). Are there gender differences when professional accountants evaluate moral intensity for earnings management?. Journal of Business Ethics, 131(3), 557-566.
Singleton, T. W., & Singleton, A. J. (2010). Fraud auditing and forensic accounting (Vol. 11). John Wiley & Sons.
Silverstone, H., Sheetz, M., Pedneault, S., & Rudewicz, F. (2004) Forensic Accounting and Fraud Investigation for Non-Experts.
Snyder, P., Hall, M., Robertson, J., Jasinski, T., & Miller, J. S. (2006). Ethical rationality: Astrategic approach to organizational crisis. Journal of Business Ethics, 63, 371-383.
Suleiman, N., & Othman, Z. (2021). Forensic accounting investigation of public sector corruption in Nigeria: The Gioia methodology. The Qualitative Report, 26(3), 1021-1032.
Tashdidi, elahe. & Sepasi, sahar.)2018). Presenting the fraud prevention and control model in Iran by the method of grounded theory.  Quarterly Financial Accounting   "Scientific Journal. 10(40). 29-50. (In Persian)
Unuigbokhal, O. A. (2022). Forensic Accounting and Fraud Detection Control in Nigeria. African Journal of Management and Business Research, 3(1), 18-28.
Wolfe, D. T., and Hermanson, D. (2004). The fraud diamond: considering the four elements of fraud. The CPA Journal.
Yusuf, M., & Harefa, K. (2022, January). Forensic Accounting and Compliance Audit to Reduce the Number of Financial Fraud in Local Government. In 2nd International Conference of Strategic Issues on Economics, Business and, Education (ICoSIEBE 2021) (pp. 18-29). Atlantis Press.

Files

History

  • Receive Date: 22 November 2022
  • Revise Date: 21 February 2023
  • Accept Date: 07 February 2023

Share

How to cite

Statistics