Selection of forensic accounting skills in preventing and detecting fraud in financial statements with AHP method: The case of Türkiye and Iran

The purpose of this study is to select forensic accounting skills in preventing and detecting fraud in financial statements using the Analytical Hierarchy Process (AHP) method. For this purpose, a survey was conducted on 26 academic experts operating in Turkey and Iran regarding the importance of forensic accounting skills. By examining the relevant literature, personal, basic and technical skills and moral value dimensions and sub-dimensions of these dimensions were determined regarding forensic accounting skills. The survey form created consists of a total of five matrices. The obtained data were analyzed using the AHP method. According to the results of the study; Technical skills take the first place in the importance ranking of the main criteria of forensic accounting skills of academic experts operating in Turkey and Iran, and there is no difference for both countries. Technical skills are followed by basic and personal skills and moral values, respectively, and similarly, the ranking does not change for both countries. The study also examined the importance ranking of the sub-criteria of the main criteria, and for both countries, the first place in the importance ranking of the sub-criteria of personal skills is analytical thinking, the first place in the importance ranking of basic skills is auditing, and the first place in the importance ranking of technical skills is financial statement analysis and interpretation. Although the first place in the importance ranking of the sub-criteria of the three main criteria is not different for both countries, there are differences in the importance ranking of the other criteria. In the importance ranking of the last of the main criteria, moral value, for both countries, reliability is the first place.