{"id":"https://openalex.org/W7216639544","doi":null,"title":"Accountant's Percep tion of Forensic Accounting (Case Study of Iran)","display_name":"Accountant's Percep tion of Forensic Accounting (Case Study of Iran)","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W7216639544","mag":"2144764382"},"language":"en","primary_location":{"id":"pmh:oai:journalofbusiness.org:article/100197","doi":null,"is_oa":true,"landing_page_url":"https://journalofbusiness.org/index.php/index/article/view/100197","pdf_url":null,"source":{"id":"https://openalex.org/S2764623365","display_name":"Global Journal of Management and Business Research","issn_l":"0975-5853","issn":["0975-5853","2249-4588"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310321940","host_organization_name":"Global Journals","host_organization_lineage":["https://openalex.org/P4310321940"],"host_organization_lineage_names":["Global Journals"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0975-5853","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journalofbusiness.org/index.php/index/article/view/100197","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5160528774","display_name":"Hassan Evaz Zadeh","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Hassan Evaz Zadeh","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5052492799","display_name":"Morteza Ramazani","orcid":"https://orcid.org/0000-0001-8294-0546","observed_orcids":["https://orcid.org/0000-0001-8294-0546"]},"institutions":[{"id":"https://openalex.org/I131837588","display_name":"Islamic Azad University of Zanjan","ror":"https://ror.org/02bq60y92","country_code":"IR","type":"education","lineage":["https://openalex.org/I110525433","https://openalex.org/I131837588"]}],"countries":["IR"],"is_corresponding":false,"raw_author_name":"Morteza Ramazani","raw_affiliation_strings":["Young Researchers and Elite Club, Zanjan Branch, Islamic Azad University , Zanjan , Iran"],"raw_orcid":"https://orcid.org/0000-0001-8294-0546","affiliations":[{"raw_affiliation_string":"Young Researchers and Elite Club, Zanjan Branch, Islamic Azad University , Zanjan , Iran","institution_ids":["https://openalex.org/I131837588"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":8.3446,"has_fulltext":false,"cited_by_count":19,"citation_normalized_percentile":{"value":0.97148046,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"12","issue":"6","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9897000193595886,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.9897000193595886,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.004100000020116568,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.0013000000035390258,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/forensic-accounting","display_name":"forensic accounting","score":1.0},{"id":"https://openalex.org/keywords/accountants-perceptions","display_name":"accounting professionals' perceptions","score":0.7670000195503235},{"id":"https://openalex.org/keywords/forensic-auditing","display_name":"forensic auditing","score":0.6610000133514404},{"id":"https://openalex.org/keywords/financial-fraud-detection","display_name":"financial fraud detection","score":0.5870000123977661},{"id":"https://openalex.org/keywords/legal-dispute","display_name":"legal dispute","score":0.45899999141693115},{"id":"https://openalex.org/keywords/evidence-in-court","display_name":"evidence in court","score":0.4189999997615814},{"id":"https://openalex.org/keywords/iran","display_name":"Iran","score":0.35100001096725464}],"concepts":[{"id":"https://openalex.org/C2780073145","wikidata":"https://www.wikidata.org/wiki/Q2663158","display_name":"Forensic accounting","level":3,"score":0.8521999716758728},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.8134999871253967},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7764999866485596},{"id":"https://openalex.org/C140505726","wikidata":"https://www.wikidata.org/wiki/Q495304","display_name":"Forensic science","level":2,"score":0.7670000195503235},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6115999817848206},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5967000126838684},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.421099990606308},{"id":"https://openalex.org/C142546437","wikidata":"https://www.wikidata.org/wiki/Q2661195","display_name":"Descriptive research","level":2,"score":0.3264999985694885},{"id":"https://openalex.org/C75630572","wikidata":"https://www.wikidata.org/wiki/Q538904","display_name":"Applied psychology","level":1,"score":0.3215000033378601},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.28189998865127563},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2676999866962433},{"id":"https://openalex.org/C556601545","wikidata":"https://www.wikidata.org/wiki/Q878553","display_name":"Computer forensics","level":3,"score":0.25850000977516174},{"id":"https://openalex.org/C39896193","wikidata":"https://www.wikidata.org/wiki/Q380344","display_name":"Descriptive statistics","level":2,"score":0.2542000114917755}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:journalofbusiness.org:article/100197","doi":null,"is_oa":true,"landing_page_url":"https://journalofbusiness.org/index.php/index/article/view/100197","pdf_url":null,"source":{"id":"https://openalex.org/S2764623365","display_name":"Global Journal of Management and Business Research","issn_l":"0975-5853","issn":["0975-5853","2249-4588"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310321940","host_organization_name":"Global Journals","host_organization_lineage":["https://openalex.org/P4310321940"],"host_organization_lineage_names":["Global Journals"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0975-5853","raw_type":"info:eu-repo/semantics/article"},{"id":"mag:2144764382","doi":null,"is_oa":true,"landing_page_url":"https://autopapers.ssrn.com/sol3/papers.cfm?abstract_id=2199969","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null},{"id":"mag:3122402291","doi":null,"is_oa":true,"landing_page_url":"http://globaljournals.org/GJMBR_Volume12/1-Accountants-Perception-of-Forensic.pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764623365","display_name":"Global Journal of Management and Business Research","issn_l":"0975-5853","issn":["0975-5853","2249-4588"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310321940","host_organization_name":"Global Journals","host_organization_lineage":["https://openalex.org/P4310321940"],"host_organization_lineage_names":["Global Journals"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Global Journal of Management and Business Research","raw_type":null}],"best_oa_location":{"id":"pmh:oai:journalofbusiness.org:article/100197","doi":null,"is_oa":true,"landing_page_url":"https://journalofbusiness.org/index.php/index/article/view/100197","pdf_url":null,"source":{"id":"https://openalex.org/S2764623365","display_name":"Global Journal of Management and Business Research","issn_l":"0975-5853","issn":["0975-5853","2249-4588"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core"],"host_organization":"https://openalex.org/P4310321940","host_organization_name":"Global Journals","host_organization_lineage":["https://openalex.org/P4310321940"],"host_organization_lineage_names":["Global Journals"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"0975-5853","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","score":0.8999999761581421,"display_name":"Peace, justice, and strong institutions"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W174115243","https://openalex.org/W1672528145","https://openalex.org/W2016429986","https://openalex.org/W2028216114","https://openalex.org/W2493226052","https://openalex.org/W3124548440","https://openalex.org/W3125804988"],"related_works":["https://openalex.org/W3122402291","https://openalex.org/W7218695969","https://openalex.org/W4393193447","https://openalex.org/W2797466041","https://openalex.org/W6920447301","https://openalex.org/W2183567164","https://openalex.org/W3214733736","https://openalex.org/W301672476","https://openalex.org/W4225864667","https://openalex.org/W7216371291"],"abstract_inverted_index":{"Forensic":[0,18],"accounting":[1,9,53,112],"is":[2,83],"considered":[3],"as":[4,22,58],"a":[5],"specialized":[6],"field":[7],"of":[8,48,51,61,67,107,110,126],"relating":[10],"frequently":[11],"to":[12,30,44,71,96,121],"legal":[13],"problems":[14],"(claims)":[15],"and":[16],"complaints.":[17],"accountants":[19,27],"usually":[20],"called":[21],"forensic":[23,52,111,127],"audits":[24],"or":[25],"detector":[26],"are":[28],"bound":[29],"provide":[31,118],"other":[32],"specialists":[33],"with":[34],"required":[35],"evidence":[36],"in":[37,114],"law":[38,72],"counts.":[39],"This":[40],"study":[41],"looks":[42],"for":[43,74],"investigate":[45],"the":[46,55,65,88,104,116,123],"rate":[47],"accountants#x2019;":[49,59,108,124],"perception":[50,60,109,125],"considering":[54],"fact":[56],"that":[57],"financial":[62,76],"rules":[63],"increases":[64],"number":[66],"firms":[68],"which":[69,87,115],"refer":[70],"courts":[73],"their":[75],"complaints":[77],"will":[78],"be":[79],"reduced.":[80],"Research":[81],"method":[82],"descriptive":[84],"based":[85],"on":[86],"author":[89,117],"has":[90],"used":[91],"Lickret":[92],"5":[93],"options":[94],"questionnaire":[95],"satisfy":[97],"research":[98,101],"goals.":[99],"The":[100],"results":[102],"indicate":[103],"low":[105],"level":[106],"methods":[113],"some":[119],"recommendations":[120],"enhance":[122],"accounting.":[128]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-10-03T00:00:00"}
