[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
About the Journal
Aims& Scopes
Editorial Board ::
Articles archive::
All Issues
Current Issue
Publication Ethics::
For Authors::
Guide for Authors
Submission Form
Peer Review Process::
Reviewers Section
Registration::
Registration Form
Site Facilities::
Site map
Search contents
FAQ
Top 10 contents
Inform to friends
Contact us::
Contact Information
Contact us
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: Volume 8, Issue 15 (9-2023) ::
aapc 2023, 8(15): 145-174 Back to browse issues page
Providing a Comprehensive Model for Preventing prolongation of Economic Crimes proceedings with the Help of forensic Accounting Techniques Using Grounded Theory
Gholamreza Nabavi1 , Seyyed Yusuf Ahadi serkani 2, Ahmad Yaqubnejad3 , Seyedeh Atefeh Hosseini4
1- PHD Student in Accounting, Faculty of Management and Accounting, Islamic Azad University, Firoozkuh,Iran. (gh_nabavi1336@yahoo.com)
2- Associate Professor, Department Of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran (Corresponding Author) , ahadiserkani@gmail.com
3- Assistant Prof. Department Of Accounting, Faculty of Economic and Accounting, Central Tehran Branch, Islamic Azad University, Tehran, Iran(yaghoobacc@gmail.com)
4- Assistant Professor, Department Of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran( Hosseini_Accounting58@Yahoo.Com)
Abstract:   (1271 Views)
Today, prolongation of proceedings, especially in the field of economic crimes, is one of the most important challenges in the judicial system of the country. Accordingly, the purpose of this study is to provide a comprehensive model for preventing the prolongation of economic crimes proceedings with the help of forensic accounting techniques using grounded theory. The research method was qualitative and data were extracted using semi-structured interview tool and review of existing literature. The sample consisted of 12 faculty members working in the profession and official experts of the judiciary and they were interviewed in 2022. The results of the study show that the causal conditions affecting the preventing prolongation of proceedings include the complaint of opinion outside the expert's jurisdiction, the reasons for the expert's rejection, accountability of the inquiries of notary departments and municipalities, banks and the delay in the timely presentation of the experts' theory, dissatisfaction of t people from the performance of the judiciry, need to save time and financial budget and the underlying conditions related, increase of judges and managers of the branches of the courts. Intervening conditions include increase of sufficient number of judges, high volume of cases, mechanized practice of the judicial system, and increase of judges salary and teaching software effective monitoring of centers and counseling centers on the performance of experts cumbersome regulations that have strategies such as forensic accounting techniques. This condition will have consequence, increasing more people satisfaction consent of the parties to the lawsuit,. The results of this study can help to solve the problems related to prolongation of proceedings in economic crimes by using forensic accounting techniques and provide scientific and technical resources, while interpreting and stating the truth of economic crimes related phenomena to fair proceedings in judicial circles.
 
Keywords: Forensic Accounting, Prolongation of proceedings, Economic crime, Grounded Theory.
Full-Text [PDF 485 kb]   (338 Downloads)    
Type of Study: Research | Subject: Special
Received: 2023/07/30 | Accepted: 2023/11/1 | Published: 2023/09/22
References
1. Alaoubi, A., Almomani, M, A. 2021. The Moderating Effect for Forensic Accounting on the Relationship between corporate Governance and Quality of Accounting Information in The Jordanian Public Shareholding Companies, International Journal of Academic Research in Accounting Finance and Management Sciences, 11(2), 47–61.
2. Alshurafat, H., Al Shbail, M.O. and Mansour, E. 2021. Strengths and weaknesses of forensic accounting: an implication on the socio-economic development, Journal of Business and Socio-economic Development, 1(2), 135-148.
3. Begum Nadaf, Y. 2023. ROLE OF FORENSIC ACCOUNTING IN PREVENTING FINANCIAL FRAUDS. SOUTH INDIA JOURNAL OF SOCIAL SCIENCES. Vol. XXI, No.39.153-159.
4. Carletta, J. 1996. assessing agreement on classification tasks: the kappa computational, 22(2): 249-254
5. Compin, F. 2008. The role of accounting in money laundering and money dirtying, journal of critical perspectives on accounting, No 19: 591-602.
6. Crumbley, L., Rezaee, Z. and Elmore, R.C. 2004, “Forensic accounting education: a survey of academicians and practitioners”, Journal of Forensic Accounting, Vol. 11 No. 2: 181-202.
7. Davis, C., Farrell, R. and Ogilby, S. 2010, “Characteristics and skills of the forensic accountant”, available at: https://competency.aicpa.org/media_resources/209049-characteristics-and-skills-ofthe-forensic-accounta
8. Digabriele, J.A. 2008, “An empirical investigation of the relevant skills of forensic accountants”, Journal of Education for Business, Vol. 83 No. 6:331-338, doi:10.3200/JOEB.83.6.331-338.
9. Eiya, o., & Otalor. J.I. 2013. Forensic Accounting as a Tool for Fighting Financial Crime in Nigeria. Research Journal of Finance and Accounting. 4(6): 18-25.
10. Gwet, K.L. 2014. Handbook of inter-rater reliability: The definitive guide to measuring the extent of agreement among raters. Advanced Analytics LLC
11. Hegazy, S., Sangster, A. and Kotb, A. 2017, “Mapping forensic accounting in the UK”, Journal of International Accounting, Auditing and Taxation, Vol. 28: 43-56, doi:10.1016/j.intaccaudtax. 2016.12.004.
12. Howieson, B. 2018, “What is the ‘good’ forensic accountant? A virtue ethics perspective”,Pacific Accounting Review, Vol. 30 No. 2: 155-167, doi: 10.1108/PAR-01-2017-0005
13. Janković, B., Knežević, S., and Milojević, S. 2023. THE ROLE OF ACCOUNTING FORENSICS IN CRIMINAL PROCEEDINGS. Revizor . 26(101):1-9. DOI:10.56362/Rev23101001J
14. LAWSHE, C.H. 1975. A QUANTITATIVE APPROACH TO CONTENT VALIDITY. A paper presented at Content Validity II, a conference held at Bowling Green State University. 28: 563-575. https://doi.org/10.1111/j.1744-6570.1975.tb01393.x
15. Louwers, T.J. 2015, “The past, present, and future of crime-related forensic accounting methodology”, Accounting Research Journal, Vol. 28 No.1: 4-9, doi: 10.1108/ARJ-04-2015-0047.
16. Ocansey, E.O.N.D. 2017. Forensic Accounting and the Combating of Economic and Financial Crimes in Ghana. European Scientific Journal. 13(31). DOI:10.19044/esj.2017.v13n31p379
17. Rebetez, M., C. Barsics, L. Rochat, A. D’Argembeau, and M. Linden, 2016. Procrastination, consideration of future consequences, and episodic future thinking, Consciousness and Cognition, Volume 42: 286-292, Published online 2022 Jan 6. doi: 10.3389/fpsyg.2021.783789
18. Riyazuddina, A. and Iftikhar Baig, M. 2023. Forensic Accounting: A Strategy for Identifying and Terminating Financial Frauds in India. International Journal of Trade and Commerce. 12(1): 166-175. DOI:10.46333/ijtc/12/1/14
19. Steel, P., D. Taras, A. Ponak, and J. Kammeyer-Mueller, 2022. Self-Regulation of Slippery Deadlines: The Role of Procrastination in Work Performance. Front Psychol, 6(12): 783-789.
20. Tarr, J.A., Van Akkeren, J. and Buckby, S. 2016, “Forensic accounting: professional regulation of a multi-disciplinary field”, Australian Business Law Review, Vol. 44 No. 3: 204-215.
21. Yan, B., and X. Zhang. 2022. What Research Has Been Conducted on Procrastination? Evidence From a Systematical Bibliometric Analysis. Front Psychol.13. 1-20.
Add your comments about this article
Your username or Email:

CAPTCHA

XML   Persian Abstract   Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
nabavi G, Ahadi serkani S Y, Yaqubnejad A, Hosseini S A. Providing a Comprehensive Model for Preventing prolongation of Economic Crimes proceedings with the Help of forensic Accounting Techniques Using Grounded Theory. aapc 2023; 8 (15) :145-174
URL: http://aapc.khu.ac.ir/article-1-1178-en.html
Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Volume 8, Issue 15 (9-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
Persian site map - English site map - Created in 0.09 seconds with 37 queries by YEKTAWEB 4666