The Reengineering of the Process of OfficialJ judicial Experts' Investigations in the Field of Accounting and Auditing
Subject Areas : Ethics and Islamic Educationhosseyn salehi 1 , seyedyusef ahadiserkani 2 , mohammadjavad sheykh 3
1 - Department of Accounting, North Tehran Branch, Islamic Azad University, Tehran, Iran.
2 - Department of Accounting, Firuzkoh Branch, Islamic Azad University, Firozkoh, Iran
3 - Department of Accounting, Khawarizmi University, Tehran, Iran
Keywords: The Re-engineering , Official Judicial Experts , The Field of Accounting and Auditing.,
Abstract :
The purpose of this study is to review the function of official judicial experts in order to correct expert theories in the field of accounting and auditing by identifying and analyzing the causes and factors affecting the reduction in the quality and effectiveness of professional investigations. The research is descriptive in terms of epistemology, fundamental in terms of orientation, and based on data-based theory in terms of strategy, and follows an inductive approach with an exploratory objective. The data were collected, analyzed, and interpreted using a mixed method in two qualitative and quantitative parts, namely semi-structured interviews, with purposive sampling and a researcher-made questionnaire, with simple random cluster sampling, during the period of 2023. The findings from the qualitative part of the study, while prioritizing the factors, emphasize ending the undesirable consequences resulting from the weakness in the function of expert investigations with both judicial and expert origins, as well as strengthening the social, judicial, and professional effects of accountants' work in the judicial system through the control and management of some intervening factors that affect this phenomenon. The results of the quantitative part of the research also confirmed the results of the qualitative part of the research in other cases, with the exception of the effect of some intervening factors on strategies.
