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.
Rahmani,H , Rajabdoory,H and Roosta Meymandi,A . (2018). Investigating the Necessity of the Paying More Attention to Forensic Accounting. Accounting and Auditing Research, 10(37), 73-88.
MLA
Rahmani,H , , Rajabdoory,H , and Roosta Meymandi,A . "Investigating the Necessity of the Paying More Attention to Forensic Accounting", Accounting and Auditing Research, 10, 37, 2018, 73-88.
HARVARD
Rahmani H, Rajabdoory H, Roosta Meymandi A. (2018). 'Investigating the Necessity of the Paying More Attention to Forensic Accounting', Accounting and Auditing Research, 10(37), pp. 73-88.
CHICAGO
H Rahmani, H Rajabdoory and A Roosta Meymandi, "Investigating the Necessity of the Paying More Attention to Forensic Accounting," Accounting and Auditing Research, 10 37 (2018): 73-88,
VANCOUVER
Rahmani H, Rajabdoory H, Roosta Meymandi A. Investigating the Necessity of the Paying More Attention to Forensic Accounting. Accounting and Auditing Research. 2018;10(37):73-88 (In Persian).