THE ROLE OF ORGANIZATIONAL MANAGERS IN USING FORENSIC ACCOUNTING SERVICES TO DETECT AND PREVENT FRAUD: A CASE STUDY IN IRAN AND IRAQ

Abstract

The present research seeks the role of organizational managers in using forensic accounting services to detect and prevent fraud in Iran and Iraq. In other words, this research aims to find an answer to whether organizational managers effectively implement legal accounting and prevent fraud. A researcher-made questionnaire was used to test the hypotheses for this purpose. The research questions were tested using a sample of 203 people consisting of auditors and managers of small and medium companies in Iran and Iraq and using PLS and Amos Graphic software. The conclusions indicate that Iranian and Iraqi executives broadly use forensic accounting, and managers also use various forensic accounting services in Iran and Iraq. In addition, Iranian and Iraqi executives tend to use the services of damage, loss, and profit assessment by forensic accounting. On the other hand, the results show that Iranian executives have a great tendency to use valuation services by forensic accounting, and Iranian executives have a great desire to use the examination of negligence in accounting matters by forensic accounting to a large extent. They tend to use fraud services by forensic accounting. Since research has yet to be done on forensic accounting in developing countries such as Iran and Iraq, this study can provide insight into understanding financial management and accountability and conducting audits in organizations using accounting consulting services; provide legal and examine the relationships between multiple variables caused by organizational pressures, other prominent factors, and the intention to use legal accounting services among organizational managers.