Identifying and evaluating the model of the quality of court accountants' comments

Document Type : Original Article

Authors
Ali Akbar Vahedi 1
Farzin Rezaei 2
Gholamreza Kordestani 3
1 Ph.D. Student of Accounting, Department of Accounting, Faculty of Management and Accounting, Islamic Azad University, Qazvin, Iran,
2 Associate Professor, Department of Accounting, Faculty of Management and Accounting, Islamic Azad University, Qazvin, Iran,
3 Professor, Department of Accounting, Faculty of Social Science, Imam Khomeini International University (IKIU), Qazvin, Iran,
10.22034/jmaak.2024.78125.4445
Abstract
Purpose: The purpose of the current research is to identify and evaluate the quality pattern of court accountants' comments.
Method: The purpose of the study is an applied-developmental study. Based on targeted sampling, 22 judges and lawyers, professional experts and accounting professors related to the court were interviewed, and in the quantitative part, all court accountants, whose number is unlimited and according to Cochran's formula, 384 people were identified. The qualitative method of foundation data analysis was used in ATLAS TI software and structural equation modeling method in SMARTPLS software was used for validation.
Findings: A model was identified in 6 categories, 20 core codes based on 122 open codes. Research findings in five categories of causal conditions (technical characteristics of accounting, specialized characteristics of accountants, personality characteristics of accountants in terms of accounting job and individual motivation to enter the forensic accounting profession), interventionist, strategy (increasing independence of accountants, strengthening supervision, promoting professional ethics, improving interactions and education) and consequences and context were determined separately.
Conclusion: The development and implementation of strict standards and the improvement of supervisory mechanisms can be effective in improving the quality of court accountants' comments and improving the performance of the judiciary.
Knowledge enhancement: Improving the quality of court audit opinion is one of the most important things in maintaining transparency and public trust in the judicial and financial system of the country
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