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Showing 3 results for Dianati Deilami
Zahra Dianati Deilami, Khosro Manteghi , Seyedeh Parisa Mashhadi ,
Volume 1, Issue 1 (9-2016)
Abstract
Worldviews and values leads to different economic systems and economic systems, in turn, requires its own accounting systems. According to some accounting researchers, Unconditional implementation of the current practice of accounting and reporting system can’t meet the needs of information of Muslim communities is based on the values and norms (Hameed, 2000). By distributing questionnaires among Iranian Accounting professionals and doing T test in excel and SPSS, It was found that the users of accounting information are interested to disclose information in various fields such as Implementation of Sharia, Lack of financial fraud, implementation of anti-money laundering requirements, consideration of the employees’ rights, consideration of Consumer Rights, Environmental requirements, attention to Productivity, excellence and progress, Avoid waste, and attention to production quality, and so this information can will be useful for users.
Zahra Dianati Deilami, Asghar Soltani, Hmaed Omrani,
Volume 3, Issue 5 (9-2018)
Abstract
The increase in white collar and financial corruption caused the accountant to be equipped with forensic accounting skills. In order to include the issues of Anti-fraud and forensic accounting in the curriculum of educational institutions and universities, it is necessary to conduct a Careful review of the knowledge, skills and abilities necessary for those who want to acquire knowledge and skills in this field. The purpose of this research is to provide an educational curriculum on anti-fraud and forensic accounting issues that could be used as a basis for teaching those topics in the educational and academic centers, public and private organizations, official justice experts and other related institutions.
This research, which lasted more than a year and a half, was done by Meta synthesis on the curriculum of the educational and academic centers in the world, and published articles and books. It containing 32 units (including 10 specialized units, 12 basic units and 6 optional units and 4 units of thesis). The quality of this curriculum has been examined through a questionnaire distributed among 39 experts with the necessary knowledge in the field of Anti –Fruad and forensic accounting. The results of the one-sample t-test indicate that, according to experts, this curriculum passes the knowledge and skills necessary for anti –fraud and forensic accounting to students in this field and has the necessary comprehensiveness.
Nahid Rezaei, Zahra Dianati Deilami, Reza Gholami Jamkarani, Fraydoon Rahnamay Roodposhty,
Volume 7, Issue 14 (3-2023)
Abstract
Assets misappropriation is one of the types of fraud that has the potential anxiety for managers, auditors, and firm’s stakeholders. In spite of strict rules, this phenomenon is increasing how assets misappropriation has the most frequencies in different societies. But based on studies results in the accounting field, there is low paying attention on it. Therefore, the aim of the present study was to investigate the effect of auditors' functional thinking styles on the ability to detect assets misappropriation by emphasizing the mediating role of auditors' professional skepticism.This research is of applied and survey type. The statistical population of the study includes auditors working as members of the Iranian society of certified public accountants in 1400, of which 384 people were selected as the sample size. Research data were collected through a questionnaire and analyzed using structural equation modeling by partial least squares (PLS) approach. Findings show that functional thinking styles (including legal, judicial, and executive styles) have a direct positive effect on the ability to detect asset misappropriation; but the intensity of the effect of executive thinking style (simple information processing) is weaker than the two styles of judicial and legal thinking (complex information processing). also, the positive effect of judgmental and executive thinking styles on the ability to detect the misappropriation of assets with the mediating variable of professional skepticism is significant; But the positive effect of legal thinking style on the ability but the positive effect of legal thinking style on the ability to detect the misappropriation of assets with the mediating variable of professional skepticism is not significant. The study shows that auditors' professional skepticism increases their ability to detect misappropriation of assets.The findings can help auditors to better train auditors at the university and to develop better auditing standards and better performance of audit work and detect fraud.
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