عنوان مقاله English
نویسنده English
The emergence of the digital era has created new challenges and opportunities for forensic accountants, highlighting the need to adapt forensic accounting to continuous technological changes. Regulatory technologies are used in risk assessment and management, regulatory compliance, reporting, auditing, transaction monitoring, data screening, and fraud prevention and detection. This study aims to identify and evaluate the factors influencing the adoption of RegTech in forensic accounting. The expert panel consisted of 20 professionals, including official experts of the judiciary in accounting and taxation, legal advisors of Tehran Stock Exchange-listed companies, senior managers and experts from the Central Bank of Iran and the National Informatics Company, and university professors. Based on qualitative content analysis of the literature, 22 factors influencing RegTech adoption in forensic accounting were identified. In the first stage, an expert judgment questionnaire was distributed among the experts, and the Fuzzy Delphi method was used to screen the identified factors. Subsequently, the screened factors were prioritized using a questionnaire and the MARCOS decision-making method. The results showed that 13 factors with threshold values above 0.70 were identified as the main influential factors. The MARCOS results indicated that the enforcement power of regulatory authorities, the high cost of regulatory non-compliance for regulated entities, time constraints on forensic accountants in submitting reports, the maturity of digital technologies, particularly in the financial sector, legal support for RegTech adoption, and increasing regulatory complexity were the most influential factors. These findings can contribute to the development and advancement of forensic accounting in the digital era.
کلیدواژهها English