Evaluating the Exploratory Dimensions of Forensic Accounting: Two-Stage Fuzzy Process

Accounting is in the transition phase from classical approaches to a field of modern processes that can meet social expectations. Forensic accounting as a new point of professional functions seeks to link legal and regulatory aspects with technical functions in order to provide reporting to stakeholders. The purpose of this research is evaluating the exploratory dimensions of forensic accounting based on a two-stage fuzzy process. This research in terms of exploratory methodology; It is considered developmental and mixed method. In this research, interviews are used to collect data in the qualitative part, and in the quantitative part, through pairwise comparison questionnaires, the two-stage fuzzy process is used to determine the underlying dimensions of forensic accounting in the capital market. The target population in the qualitative section was 13 academic specialists who were considered experts, both scientifically and empirically. Sampling in the field of qualitative methodology was theoretical sampling and how to determine the snowball sample. Research results in the qualitative part of the existence of 3 categories; 6 components and 39 conceptual themes were presented in the form of a hexagonal model, which was obtained during three stages of coding in the theoretical analysis of the foundation data. The results in the quantitative section also showed that the component of institutional oversight is considered to be the most effective component in the development of court accounting