Investigating the Necessity of the Paying More Attention to Forensic Accounting

Document Type : Original Article

Authors

1 Manager of Standards Auditing Organization, Tehran, Iran.

2 Accounting Ph.D. Student and Member of Young Researchers and Elite Club, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran .

3 Islamic Azad University, Zahedshahr, Department of Accounting, Zahed City, Iran.

Abstract

Forensic accounting is a branch of accounting that addresses the abilities to prevent, detect and identify fraudulent practices, and tools. This paper reviews the importance of forensic accounting in Iran. This study is a survey-functional. We used a questionnaire to gather the responses of a random sample of 50 of the country's accounting professors. For purpose of analyzing the results of the study, the SPSS software was used. The hypotheses were tested using t-student test with a p-value of 95%.The results show that more attention should be paid to forensic accounting and forensic accounting should be added as a separate heading in accounting courses.

Keywords

Accounting and Auditing Research
Volume 10, Issue 37
April 2018
Pages 73-88

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