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:: Volume 2, Issue 4 (1-2018) ::
aapc 2018, 2(4): 69-95 Back to browse issues page
Traits, skills and ethical values of forensic accountants: an empirical investigation Using Topsis Technique
Jamal Barzegari 1, Ali Morovati 2, Safie Sehat 3
1- Assistant professor of Accounting, Yazd university (Corresponding author) , barzegari@yazd.ac.ir
2- Associate professor, Yazd university
3- Msc. Student of Accounting, emam Javad university
Abstract:   (508 Views)
The main objective of this empirical study is to investigate the perception of professionals in the relevant field and those users of forensic accounting services about the essential traits, basic and relevant enhanced skills and ethical values of forensic accountants. A survey research was carried out and was distributed to the target population who are the users of forensic
services such as auditors and academicians. A survey research was carried out and was distributed to the target population who are accounting profession and academicians and user of forensic accounting (lawyer) in the yazd in 2017. a statistical sample of 297  cochran formula people was selectd. they were given a standard questionnaire which is referable in aicpa & international and experts appored the accounting profession and collected by statistical Topsis Technique. The top  information on the essential traits that forensic accountants is responsiveness. The top information on the basic/core skills of the forensic accountants is auditing skills,The top information of relevant enhanced skills for the forensic accountants is analyze and interpret financial statements and information, the top information of ethical values to enhance the effectiveness of forensic services is Justice.
Keywords: Forensic accounting, Traits, Skills, Ethical Values of Forensic Accountant, Topsis Technique
Full-Text [PDF 300 kb]   (167 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/09/10 | Accepted: 2017/11/16 | Published: 2018/01/5
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barzegari J, morovati A, sehat S. Traits, skills and ethical values of forensic accountants: an empirical investigation Using Topsis Technique. aapc. 2018; 2 (4) :69-95
URL: http://aapc.khu.ac.ir/article-1-337-en.html


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