Accountantas Perception of Forensic Accounting(Case Study of Iran)

Abstract

Forensic accounting is considered as a specialized field of accounting relating frequently to legal problems (claims) and complaints. Forensic accountants usually called as forensic audits or detector accountants are bound to provide other specialists with required evidence in law counts. This study looks for to investigate the rate of accountants#x2019; perception of forensic accounting considering the fact that as accountants#x2019; perception of financial rules increases the number of firms which refer to law courts for their financial complaints will be reduced. Research method is descriptive based on which the author has used Lickret 5 options questionnaire to satisfy research goals. The research results indicate the low level of accountants#x2019; perception of forensic accounting methods in which the author provide some recommendations to enhance the accountants#x2019; perception of forensic accounting.