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Determinants of Fraud Detection in Financial Litigation: A Model Based on the Perspectives of Official Accounting and Auditing Experts
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Maryam Mohammadi1   , Mahdi Beshkooh *2 , Hossein Kazemi1 |
1- Department of Accounting, Qa.C., Islamic Azad University, Qazvin, Iran
2- Department of Accounting, Qa.C., Islamic Azad University, Qazvin, Iran , mahdi.beshkooh@iau.ac.ir |
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Abstract: (9 Views) |
Official expertise of justice in accounting and auditing is one of the important branches of forensic accounting in Iran. Considering that a significant percentage of the cases that are referred to the court are related to financial disputes; Therefore, the detection of fraud in financial cases by official experts will have a significant impact on the quality of judicial proceeding of the cases. This research was conducted in order to identify and present the model of the factors affecting the detection of fraud in the financial cases presented in the judicial courts by the official experts of justice in accounting and auditing. This study has a qualitative and quantitative design; and the research information was collected through interviews; and the Content Analysis method was used to analyze the data. The required information was collected and analyzed in years of 1401-1402 through semi-structured interviews with 19 experts. Further, based on the indicators, components, concepts and categories of the proposed model, a questionnaire of 108 questions was compiled and based on the collected data, the relations of the proposed model were examined, and finally the results showed the significance of the relations and components of the model. The findings of the research showed that the detection of fraud in financial cases raised in judicial courts is a central category. Other categories were placed in five main topics including Causal Conditions (5 topics), Background or Context (5 topics), Intervening Conditions (7 topics), Strategies (6 topics), Consequences (2 topics) to be presented at the visual model. Identifying and presenting the pattern of these factors can help those involved in strengthening the expertise on cases presented in judicial courts.
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| Keywords: Fraud detection, Forensic accounting, Official expertise of justice in accounting and auditing, financial litigation |
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Full-Text [PDF 1111 kb]
(2 Downloads)
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Article type: Research |
Subject:
General
Received: 2026/05/20 | Accepted: 2026/08/31
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