Providing a model of court accounting techniques to predict and reduce reporting risk and fraud risk in Iran's public sector

Document Type : Original Article

Authors
mitra khajeh hasani 1
hamid rostamijaz 2
ali amiri 2
mehdi dasineh 2
1 H.D. candidate, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
2 Assistant prof, Department of Accounting, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran
Abstract
The present study was conducted with the aim of developing a model of court accounting techniques to predict and reduce the risk of reporting and the risk of fraud in the public sector of Iran. The information needed for the research was collected from among the experts of court accountants present in the public sector with management positions. Their opinions were collected through interviews and an interpretive structural modeling questionnaire for the qualitative approach and the use of a researcher-made questionnaire for distribution in the community and the research sample and the use of structural equation modeling for the quantitative approach. In this research, using interpretive structural modeling, a comprehensive model for court accounting techniques was designed to predict and reduce reporting risk and fraud risk in the public sector. Then, based on the obtained model, the relationships of the variables in the model were tested again using structural equation modeling. In the structural equation modeling section, it was shown at the 95% confidence level that court accounting techniques have a positive and significant effect on reporting risk and fraud risk in the public sector.
Keywords: accounting model, court accounting, reporting risk, fraud risk
Keywords
accounting model
court accounting
reporting risk
fraud risk
  • خلیلی سامانی، فرزانه و دهقانی، مریم. (1400). بررسی رابطه بین حسابداری دادگاهی و کشف تقلب. پژوهش های معاصر در علوم مدیریت و حسابداری، 3(8)، 267-275.
  • مشایخی، بیتا و آژنگ، احمد (1392). حسابداری دادگاهی و عدالت. حسابدار. نشریه حسابدار، 8(11)، 36-39.
  • وفایی پور، روح اله. (1399). رابطه حسابداری قضایی با سلامت اقتصاد (پولشویی). فصلنامه علمی تخصصی رویکردهای پژوهشی نوین در مدیریت و حسابداری، 4(31)، 35-52.
  • وکیلی فرد، حمیدرضا. (1395). تصمیم گیری در مسائل مالی(مدیریت مالی 2). تهران: علمی فوج.
  • فخاری، حسین و اسکو، وحید. (1397). تقلب در صورت های مالی: نیاز به تغییر الگو به سمت حسابداری دادگاهی. مطالعات حسابداری و حسابرسی، 7(26)، 45-60.
  • برنا، محمدرضا؛ برادران حسن زاده، رسول؛ فضل زاده، علی رضا و بادآور نهندی، یونس. (1402). ارتباط شاخص های حسابداری دادگاهی با کیفیت گزارشگری مالی. تحقیقات حسابداری و حاکمیت شرکتی، 2(3)، 25-45.
  • Abdullahi, R. and Mansor, N. (2018). Fraud prevention initiatives in the Nigerian public sector. Journal of Financial Crime, Vol. 25 No. 2, pp. 527-544.
  • Akinbowale, O.E., Klingelhöfer, H.E. and Zerihun, M.F. (2023) Application of forensic accounting techniques in the South African banking industry for the purpose of fraud risk mitigation. Cogent Economics & Finance, 11:1, 2153412.
  • Datta, S., Iskandar-Datta, M. and Singh, V. (2017). The impact of idiosyncratic risk on accrual management. International Journal of Managerial Finance, Vol. 13 Issue: 1, pp.70-90,
  • Gray, D. (2008). Forensic accounting and auditing: Compared and contrasted to traditional accounting and auditing. American Journal of Business Education, 1(2), 115-126.
  • Huber, W.D., Popoola, O.M.J., Che-Ahmad, A.B. and Samsudin, R.S. (2015). An empirical investigation of fraud risk assessment and knowledge requirement on fraud-related problem representation in Nigeria. Accounting Research Journal, Vol. 28 No. 1, , pp. 78-97,
  • Moslehpour, M., Al-Fadly, A., Ehsanullah, S., Chong, K.W., Xuyen, N.T.M. and Tan, L.P. (2022). Assessing Financial Risk Spillover and Panic Impact of Covid-19 on European and Vietnam Stock market. Environmental Science and Pollution Research, 29, 28226–28240.
  • Rasey, M. (2010). History of forensic accounting. http://www.ehow.com/ about_5005763_history-forensic-accounting
  • Singleton, T.W. and Singleton, A.J. (2010). Fraud Auditing and Forensic Accounting. Hoboken, NJ: John Wiley & Sons.
  • Suleiman, N. and Othman, Z. (2021). Forensic Accounting Investigation of Public Sector Corruption in Nigeria: The Gioia Methodology. The Qualitative Report, 26, 1021-1032.
  • Tosun, C. and Özyaral, O. (2021). A Different Approach to Preventing Accounting Frouds in Banks Forensic Accounting. Revista Argentina de Clínica Psicológica, 30(1), 577-586.
  • Yusuf, A.M. and Harefa, K. (2022). Forensic Accounting and Compliance Audit to Reduce the Number of Financial Fraud in Local Government. Advances in Economics, Business and Management Research, 204, 18-29.
  • Yusuf, A.M. and Harefa, K. (2022). Forensic Accounting and Compliance Audit to Reduce the Number of Financial Fraud in Local Government. Advances in Economics, Business and Management Research, 204, 18-29.
  • Öztürk, M.S. and Usul, H. (2020). Detection of Accounting Frauds Using the Rule-Based Expert Systems within the Scope of Forensic Accounting. Contemporary Issues in Audit Management and Forensic Accounting, 102, pp 155-171.