Quarterly Publication

Document Type : Original Article

Authors

1 PhD Student, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran

2 Associate professor, Faculty Member of Chamran University

3 Assistant Professor, Faculty Member of Islamic Azad University, Ahvaz Branch, Iran

10.22050/pbr.2021.303593.1222

Abstract

The purpose of this study is to design a forensic accounting model focusing on the protection of shareholders' rights of petrochemical companies. The collection tool based on the analytical nature of the research consisted of two parts: evaluation checklist and matrix checklists. In fact, in order to promote the level of innovation in the relationship between Forensic processes and quantitative accounting in order to collect data for the development of Forensic accounting model first, in the qualitative section, through meta-synthesis and Delphi analysis, the components and propositions of Forensic accounting were determined, focusing on the protection of shareholders' rights, and then base on the matrix checklist, the most effective research propositions were determined through the analysis of fuzzy networks. The results of the research in the qualitative part indicate the existence of three components of structural mechanisms; it was the meta-structural and legalization of Forensic accounting to protecting of shareholders rights which was approved in the form of 18 statements. Also, the results in the quantitative part in relation to the analysis of fuzzy networks were identified. The most effective component of forensic accounting in the protection of shareholders' rights was structural mechanisms and the most effective statements of Forensic accounting in the protection of shareholders' rights are three statements of collecting and evaluating information to prove the occurrence of fraudulent acts; the legal process related to litigation was related to the withdrawal of the partner and the anti-money laundering statement and the promotion of information transparency.

Keywords