Presenting a Model of Forensic Accounting Quality in Iran based on Interpretive Structural Modelling(ISM)

Document Type : Original Article

Authors
abolfazl Aminian 1
arash tahriri 2
1 Ph.D. Student of Accounting, Kish Campus, University of Tehran, Tehran, Iran.
2 Assistant Professor of Accounting, Faculty of Management, University of Tehran, Tehran, Iran.
Abstract
The aim of this study was to present a model of forensic accounting quality based on interpretive structural modeling in Iran. The information required for the research was collected from experts in the field of research (judicial and academic) and their opinions were obtained through interviews and interpretive structural modeling (ISM) questionnaires with a qualitative approach. In this research, a comprehensive model for the quality of forensic accounting was designed using interpretive structural modeling. The results of interpretive structural modeling in this study showed that the goals and missions of forensic accounting, forensic accounting standards, professional skills, academic training, enactment of forensic accounting and the need for a forensic accountant in organizations improve the quality of forensic accounting. Also, the results of interpretive structural modeling showed that at the last level is the component of goals and missions, which is the most effective and influential component of the model. In the second level, the components of forensic accounting standards), professional skills, academic training, law-making and the necessity of having a court accountant in organizations are included, which affect the seventh component, ie the quality of forensic accounting, which is in the first level.
Keywords
Forensic Accounting
Forensic Accountant Quality
Forensic Accounting Quality Model
Interpretive Structural Modeling (ISM)
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