| Autor: |
Sharifi, Somayeh, Vaez, Seyed Ali, Basirat, Mehdi |
| Předmět: |
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| Zdroj: |
Petroleum Business Review (PBR); Jan2022, Vol. 6 Issue 1, p23-41, 19p |
| Abstrakt: |
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 metastructural 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 shareholders' rights were 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. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
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