بررسیهای حسابداری و حسابرسی (Sep 2022)
Designing and Explaining a Model of Forensic Accounting: Grounded Theory and Interpretive Ranking Process
Abstract
Objective: An important part of the needs of stakeholders in the capital market is the disclosure of information, which ensures that their interests are protected against corporate aggression. Therefore, the supervisory institutions in the capital market try to control the consequences of companies' opportunism through the development of corporate accounting and by regulating the laws and restricting the financial performance of companies. The purpose of this study is to design a forensic accounting model for capital market companies.Methods: This is a developmental, mixed-method study. Interviews were used to collect data in the qualitative part. In its quantitative part, matrix checklists were used based on a pairwise Comparison. The participants included 13 academic specialists who were considered experts, both scientifically and empirically. Theoretical sampling and snowball sampling were used. In the quantitative part, the target population included 20 financial managers from stock companies and official judicial experts, who were selected by homogeneous sampling based on their professional experience and level of technical and specialized knowledge.Results: The achieved results in the qualitative part led to three categories; six components and 39 conceptual themes which were presented in the form of a hexagonal model. The model was obtained during three stages of coding in the theoretical analysis of the foundation data. The results in the quantitative section also showed that the component of institutional oversight is the most effective component in the development of forensic accounting.Conclusion: According to the obtained results, institutional oversight of the corporate governance structure contributes significantly to the field of forensic accounting in order to reduce the legal and forensic burden of financial operations.
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