ارائه مدلی برای شناسایی عوامل مؤثر بر تقاضا برای حسابرسی دادگاهی

References

ACFE. (2014). Report to the nations on occupational fraud and abuse. austin: association of certified fraud examiners.

Aida, M.I., Farah, A.A., & Fadzlina, M.F. (2019). Forensic accountant skills: An empirical investigation in the Malaysian forensic accounting education curriculum. Journal of Social Siences Research, 1, 150-158.

Akyel, N. (2012). Forensic accounting training: A proposal for Turkey. Procedia- Social and Behavioral Siences, 55, 77-86.

Al Abbadi, H.M., Alrawashdeh, B., Dabaghia, M.N., & Darwazeh, R.N. (2021). The role of courts and universities in activiting the forensic accounting to discover financial fraud. Academy of Accounting and Financial Studies Journal, 25(2), 1-9.

Awolowo, I.F. (2016). Financial statement fraud: The need for a paradigm shift to forensic accounting. International Journal of Economics and Management Engineering, 10(3), 987-991.

Barzegari Khangah, J.; Maruti Sharifabadi, A. and Sehat, S. (2016). Exploring the personality, skill and moral characteristics of court accountants using TOPSIS technique. Value and Behavioral Accounting, 2(4), 69-95 [In Persian]

Bhasin, M.L. (2013). An empirical investigation of the relevant skills of forensic accountants: Experience of a developing economy. European Journal of Accounting Auditing and Finance Research, 1(2), 11-52.

Bhasin, M.L. (2007). Forensic accounting: A new paradigm for niche consulting. The Chartered Accountant, January.

Carnes, K.C., & Gierlasinski, N.J. (2001). Forensic accounting skills: Will supply finally catch up to demand? Managerial Auditing Journal, 16(6), 378-382.

Coderre, D.G. (1999). Fraud detection: Using data analysis techniques to detect fraud. Global Audit Publications.

Cooray, A., Dzhumashev, R., & Schneider, F. (2017). How does corruption affect public debt? An empirical analysis. World Development, 90, 115-127.

Crumbley, D.L., Heitger, L & Stevenson, S. (2011). Forensic and investigative accounting. Fifth Edition, Published by Cch Inc.

Daubie, M., & Meskens, N. (2002). Business failure prediction: A review and analysis of the literature. In New trends in banking management (pp. 71-86). Physica, Heidelberg.

Dianti Dilmi, Z.; Soltani, A. and Omrani, H. (2017). Compilation of master's curriculum in the field of forensic accounting and anti-fraud. Value and Behavioral Accounting, 3(5), 41-100 [In Persian]

Digabriele, J.A. (2008). An empirical investigation of the relevant skills of forensic accountants. Journal of Education for Business, 83(6), 331-338.

Dos Santos Filho, C.R., Carlos, F.A., & da Costa, F.M. (2017). Relevant skills for criminal accounting expertise: The perception of federal police experts and delegates. Journal of Education and Research in Accounting, 11(1), 69-88.

Elliott, R.K., & Willingham, J.J. (1980). Management fraud: Detection and deterrence. New York: Petrocelli Books.

Enofe, A.O., Omagbon, P., & Ehigiator, F.I. (2015). Forensic audit and corporate fraud. IIARD International Journal of Economics and Business Management, 1(7), 1-10.

Esmaeilikia, S.; Najafnia, S and Oshni, M. (2018). Investigating the relationship between external corporate governance mechanisms and financial fraud, focusing on the cognitive evaluation of agency theory prescriptions. Accounting and Auditing Reviews, 26(2), 169-192 [In Persian].

Etamadi, H. and Abdoli, L. (2016). Audit quality and fraud in financial statements. Financial Accounting Knowledge, 4(4), 23-43. [In Persian]

Eze, E., & Okoye, E.I. (2019). Forensic accounting and fraud detection and prevention in imo state public sector.

Fakhari, H. and Skou, V. (2017). Fraud in financial statements: the need to change the paradigm towards forensic accounting. Accounting and Auditing Studies, 26, 60-45 [In Persian].

Firouzjaian, A. A. and Saadati Chafi, Z. (2016). Littering as a social disorder (a test of the broken window theory). Strategic Researches of Security and Social Order, 6(2), 17-32 [In Persian].

Fornell, C., & Larcker, D. F. (1981). Structural Equation Models with Unobservable Variables and Measurement Error: Algebra and Statistics. Journal of Marketing Research, 18, 382-388.

Ghasemi, M. (2018). Association of Official Fraud Examiners. Accountant, 45-44 [In Persian].

Herbert, W.E., Tsegba, I.N., Ene, E.E., & Onyilo, F. (2017). The rise of fraud examination and forensic accounting in Africa: The Nigerian experience. Archives of Business Research, 5(4), 1-18.

Hogan, C.E., Rezaee, Z., Riley Jr, R.A., & Velury, U.K. (2008). Financial statement fraud: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 27(2), 231-252.

Hosseinikhah, N. and Orangian, G. (2012). Assessing the validity of expert theory in criminal trials, Detective, 24(58), 178-203.

Howard, S., and Sheetz, M. (2006). Forensic accounting and fraud investigation for non- experts. New Jersey: John Wiley and Sons Inc. [In Persian].

Jamieson, D., Awolowo, I., Garrow, N., Winfield, J., & Bhaiyat, F. (2019). Financial shenanigans: The importance of anti-fraud education. Journal of Governance and Regulation, 8(3), 58-63.

Jafarpour Sadegh, I. and Adalat Joe, A. (2013). Blaming and its effect in preventing secondary deviation, Iranian and International Comparative Law Research, 23 (37): 23 [In Persian].

Jensen, M.C. & Mckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360.

Karpoff, J.M., Lee, D.S., & Martin, G.S. (2008). The cost to firms of cooking the books. Journal of Financial and Quantitative Analysis, 43(3), 581-611.

Khajawi, S. and Ebrahimi, M. (2017). Investigating the impact of corporate governance mechanisms on fraud in the financial statements of companies listed on the Tehran Stock Exchange. Journal of Asset Management and Financing, 6 (2). 71-84 [In Persian].

Mahdavi, G. and Ghahrani, A. (2016). Presenting a model for fraud detection by auditors using artificial neural network. Auditing Knowledge, 17(67), 45-70 [In Persian].

Mahdavi, G. and Namazi, N. (2011). Applying agency theory to explain financial corruption. Proceedings of the National Accounting and Auditing Conference, University of Sistan and Baluchistan, 673-695 [In Persian]

Mulyadi, D., & Ak, M.S. (2001). Sistem akuntansi. edisi ketiga. Jakarta: Salemba Empat.

Nunn, L., McGuire, B.L., Whitcomb, C., and Jost, E. (2006). Forensic accountants: financial investigators. Journal of Business & Economics Research (JBER), 4(2), 1-6.

Nurhayati. (2016). Revealing and building the COSO concept and khalifatullah fill ard philosophy to prevent and detect the occurrence of fraud through forensic accounting. Procedia- Social and Behavioral Sciences, 219, 541-547.

Okoye, E.I., & Gbegi, D.O. (2013). Forensic accounting: A tool for fraud detection and prevention in the public sector.(A study of selected ministries in Kogi state).

Osunwole, O.O., Adeyemi, O.A., & Dunsin, A.C. (2020). Forensic accounting and fraud mitigation in the manufacturing industry in Nigeria. International Journal on Integrated Education, 3(12), 22-29.

Ozili, P.K. (2015). Forensic accounting and fraud- a review of literature and policy implications. International Journal of Accounting and Economics Studies, 3(1), 63-68.

Pakmaram, A. and Yasman Mayan, R. (2017). Investigating the effect of agency conflict on information asymmetry. Accounting and Management Perspectives, 1(1), 83-96 [In Persian].

Pedneault, S. (2010). Anatmy of a fraud investigation from detection to prosecution. 1st Edition, Hoboken, New Jersey: John Wiley & Sons.

Plessis, D.D. (2001). A growing concern. Accounting and Tax Periodicals, 4-6.

Pouriansab, A. and Ahmadi, S. (1391). Accounting history, interaction between accounting concepts and accounting history schools of thought (1). Accountant, pp. 10-13 [In Persian]

Rahmani, A. and Gholamzade Ledari, M. (2018). Forensic Accounting: Vacancies in Forensic Accounting Education in Iran. Accountant, 234, 73-68 [In Persian].

Rehman, A., & Hashim, F. (2018). Literature review: Preventive role of forensic accounting and corporate governance maturity. Journal of Governance and Integrity, 1(2), 68-93.

Rezaee, Z., & Burton, E.J. (1997). Forensic accounting education: insights from academicians and certified fraud examiner practitioners. Managerial Auditing Journal, 12(9), 479-489.

Rezaee, Z., Lo, D., Ha, M., & Suen, A. (2016). Forensic accounting education and practice: insights from China. Journal of Forensic & Investigative Accounting, 8(1), 106-119.

Rezaee, Z., & Riley, R. (2010). Financial Statement Fraud. Willy.

Rose-Ackerman, S. (2015). Corruption and government; Causes, consequences and correction. Translated by Manouchehr Sabouri, Danish Campus, Tehran [In Persian].

Sajjadi, S. H. and Kazemi, T. (2015). A comprehensive model of fraudulent financial reporting in Iran by the method of grounded theory. Experimental Research, 6(21), 185-204 [In Persian]

Samadi, S. R. (2016). Examining the rights of official judicial experts in Iranian law. Justice Private Law Research Journal, 4(8), 83-104 [In Persian]

Satriyo, S., & Urumsah, D. (2015). Factors affecting the use of forensic accounting services an empirical study on indonesian banks. Asia Pasific Fraud Journal, 147-163. 

Savadjany, H. K., & Allameh, H.F. (2011). Investigation the effect of dividend policy in creating agency costs in Tehran Stock Exchanges. Interdisciplinary Journal of Contemporary Research in Business, 3(6), 410-422.

Shamsaldini, K.; Jokar, H. and Danshi, V. (2016). Investigating the impact of auditing on the quality of accounting information and information uncertainty. New researches in accounting and auditing, 1(4), 154-123 [In Persian].

Soleimani Amiri, G. and Babaei, F. (2019). Forensic accounting training in accounting curriculum in universities: views of academics and professionals. Applied Research in Financial Reporting, 9(16), 117-162 [In Persian].

Soleimani Amiri, G. and Babaei, F. (2019). Forensic accounting training in accounting curriculum in universities: views of academics and professionals. Applied Research in Financial Reporting, 9(16), 117-162 [In Persian]

Soltanifar, A. A. (2015). The impact of accounting and forensic audit in controlling fraud and improving internal controls and financial reporting. Master's thesis, accounting field, Faculty of Management and Accounting, Yazd Azad University [In Persian].

Supriya, H. (2019). Forensic accounting-emerging trend in Indian accounting field. International Journal of Trend in Scientific Research and Development, 3(4), 733-734.

Timuri, H. (2014). Fraud audit and forensic financial (accounting) expertise. Corporate Audit. The turn of the second edition. 1-336 [In Persian].

Turki Harchangani, G. A., Shambiati, H. and Rahami, M. (2018). Jurisprudential investigation of financial corruption in the mirror of Iran's legislative criminal policy. Fiqh and Islamic Law Studies, 11(20), 120-95 [In Persian].

Zulfiqarkhani, M. (2014). The role of experts in criminal proceedings (with a look at Islamic penal laws and criminal procedure). Master's Thesis, Department of Criminal Law and Criminology, Faculty of Law, Shahid Beheshti University [In Persian].