Accountantas Perception of Forensic Accounting(Case Study of Iran)

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dr._morteza_ramazani
dr._morteza_ramazani Ph.D., Member of Young Researchers Club, Islamic Azad University, Zanjan Branch, Zanjan, Iran.
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Dr. Hasan Evaz Zadeh
Dr. Hasan Evaz Zadeh
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Morteza Ramazani
Morteza Ramazani
Ξ± Iran University of Science and Technology Iran University of Science and Technology

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Abstract

Forensic accounting is considered as a specialized field of accounting relating frequently to legal problems (claims) and complaints. Forensic accountants usually called as forensic audits or detector accountants are bound to provide other specialists with required evidence in law counts. This study looks for to investigate the rate of accountants’ perception of forensic accounting considering the fact that as accountants’ perception of financial rules increases the number of firms which refer to law courts for their financial complaints will be reduced. Research method is descriptive based on which the author has used Lickret 5 options questionnaire to satisfy research goals. The research results indicate the low level of accountants’ perception of forensic accounting methods in which the author provide some recommendations to enhance the accountants’ perception of forensic accounting.

References

13 Cites in Article
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  2. D Crumbley (2001). Forensic accounting: Older than you think.
  3. S Groomer,J Heintz (1994). A survey of advanced auditing courses in the United States and Canada.
  4. J Harrison (2001). Reconceptualizing the Expert Witness: Social Costs, Current Controls and Proposed Responses.
  5. James Bierstaker,Richard Brody,Carl Pacini (2006). Accountants' perceptions regarding fraud detection and prevention methods.
  6. Peter Stephenson (2003). Applying forensic techniques to information system risk management – first steps.
  7. B Peterson,B Reider (1999). Fraud education of accounting students: A survey of accounting educators.
  8. B Peterson,B Reider (2001). An examination of forensic accounting courses: Content and learning activities.
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  10. M Ramazani,H Rafiei Atani (2010). Iranian Accountants Conception of the Prevention Methods of Fraud And Offering Some Recommendations To Reduce Fraud In Iran.
  11. Z Rezaee (2002). Forensic accounting practices, education, and certifications.
  12. Zabihollah Rezaee,E Burton (1997). Forensic accounting education: insights from academicians and certified fraud examiner practitioners.
  13. Zabihollah Rezaee,Gerald Lander,Thomas Gavin (1996). Forensic Accounting in the Curriculum.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

How to Cite This Article

dr._morteza_ramazani. 1970. \u201cAccountantas Perception of Forensic Accounting(Case Study of Iran)\u201d. Global Journal of Management and Business Research - A: Administration & Management GJMBR-A Volume 12 (GJMBR Volume 12 Issue A6): .

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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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Forensic accounting is considered as a specialized field of accounting relating frequently to legal problems (claims) and complaints. Forensic accountants usually called as forensic audits or detector accountants are bound to provide other specialists with required evidence in law counts. This study looks for to investigate the rate of accountants’ perception of forensic accounting considering the fact that as accountants’ perception of financial rules increases the number of firms which refer to law courts for their financial complaints will be reduced. Research method is descriptive based on which the author has used Lickret 5 options questionnaire to satisfy research goals. The research results indicate the low level of accountants’ perception of forensic accounting methods in which the author provide some recommendations to enhance the accountants’ perception of forensic accounting.

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Accountantas Perception of Forensic Accounting(Case Study of Iran)

Dr. Hasan Evaz Zadeh
Dr. Hasan Evaz Zadeh
Morteza Ramazani
Morteza Ramazani

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