Traits, skills and ethical values of forensic accountants: an empirical investigation Using Topsis Technique

Authors
Jamal barzegari 1
Ali morovati 2
safie sehat 3
1 Assistant professor of Accounting, Yazd university (Corresponding author)
2 Associate professor, Yazd university(Sehat261@gmail.com)
3 Msc. Student of Accounting, emam Javad university(Sehat261@gmail.com)
10.29252/aapc.2.4.69
Abstract
The main objective of this empirical study is to investigate the perception of professionals in the relevant field and those users of forensic accounting services about the essential traits, basic and relevant enhanced skills and ethical values of forensic accountants. A survey research was carried out and was distributed to the target population who are the users of forensic

services such as auditors and academicians. A survey research was carried out and was distributed to the target population who are accounting profession and academicians and user of forensic accounting (lawyer) in the yazd in 2017. a statistical sample of 297 cochran formula people was selectd. they were given a standard questionnaire which is referable in aicpa & international and experts appored the accounting profession and collected by statistical Topsis Technique. The top information on the essential traits that forensic accountants is responsiveness. The top information on the basic/core skills of the forensic accountants is auditing skills,The top information of relevant enhanced skills for the forensic accountants is analyze and interpret financial statements and information, the top information of ethical values to enhance the effectiveness of forensic services is Justice.
Keywords
Forensic accounting
Traits
Skills
Ethical Values of Forensic Accountant
Topsis Technique
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Value and Behavioral Accounting
Volume 2, Issue 4
Winter 2018
Pages 69-95