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:: 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:   (608 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]   (138 Downloads)    
Type of Study: Research | Subject: Special
Received: 2023/07/30 | Accepted: 2023/11/1 | Published: 2023/09/22
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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
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Volume 8, Issue 15 (9-2023) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral Accounting
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