Designing a Forensic Accounting Model with a Focus on Protecting of Shareholders Rights of Petrochemical Companies: Fuzzy Network Analysis

Sharifi, Somayeh; Vaez, Seyed Ali; Basirat, Mehdi

doi:10.22050/pbr.2021.303593.1222

Document Type : Original Article

Authors

¹ Ph.D. Student, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran

² b Invited Associate professor, Department of Accounting, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran Shahid Chamran University, Ahvaz, Iran, Email: sa.veaz@yahoo.com

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

https://doi.org/10.22050/pbr.2021.303593.1222

Abstract

Protecting shareholders’ rights today is considered a practical competitive function at the level of capital markets, which is based on transparent and coherent actions within the framework of laws and regulations. In other words, the more the level of company operations is based on regulatory and legal procedures, the more level of protection of shareholders’ interests can be expected to be observed more uniformly by companies. This study aims to design a forensic accounting model focusing on protecting 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 to collect data for the development of the forensic accounting model, through meta-synthesis and Delphi analysis, the components and propositions of forensic accounting were determined in the qualitative section, focusing on the protection of shareholders’ rights; then based on the matrix checklist, the most influential research propositions were determined through the analysis of fuzzy networks. The research results in the qualitative part indicate the existence of three components of structural mechanisms; it was the meta-structural and legalization of forensic accounting to protect shareholders’ rights, which was approved in the form of 18 statements. Further, the results in the quantitative part concerning 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 influential statements of forensic accounting in the protection of

Keywords

20.1001.1.26454726.2022.6.1.3.4

Main Subjects

Oil and Gas Economics and Management

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Petroleum Business Review

Designing a Forensic Accounting Model with a Focus on Protecting of Shareholders Rights of Petrochemical Companies: Fuzzy Network Analysis

References

References

References

Volume 6, Issue 1 - Serial Number 18
January 2022
Pages 23-41

Designing a Forensic Accounting Model with a Focus on Protecting of Shareholders Rights of Petrochemical Companies: Fuzzy Network Analysis

References

References

References

Volume 6, Issue 1 - Serial Number 18January 2022Pages 23-41

Volume 6, Issue 1 - Serial Number 18
January 2022
Pages 23-41