سمیه شریفی

Protecting shareholders’ rights today is considered a practical competitive function at the level of capital markets, which is based on transparent and coherent actions within the framework of laws and regulations. In other words, the more the level of company operations is based on regulatory and legal procedures, the more level of protection of shareholders’ interests can be expected to be observed more uniformly by companies. This study aims to design a forensic accounting model focusing on protecting shareholders’ rights of petrochemical companies. The collection tool based on the analytical nature of the research consisted of two parts: evaluation checklist and matrix checklists. In fact, in order to promote the level of innovation in the relationship between forensic processes and quantitative accounting to collect data for the development of the forensic accounting model, through meta-synthesis and Delphi analysis, the components and propositions of forensic accounting were determined in the qualitative section, focusing on the protection of shareholders’ rights; then based on the matrix checklist, the most influential research propositions were determined through the analysis of fuzzy networks. The research results in the qualitative part indicate the existence of three components of structural mechanisms; it was the meta-structural and legalization of forensic accounting to protect shareholders’ rights, which was approved in the form of 18 statements. Further, the results in the quantitative part concerning the analysis of fuzzy networks were identified. The most effective component of forensic accounting in the protection of shareholders’ rights was structural mechanisms, and the most influential statements of forensic accounting in the protection of 

The present study intends to examine the reconstruction of truth through unreliable narration in Julian Barnes’ The Sense of an Ending (2011). In the process of seeking a fiction in which the narrator is manipulated by the authorial voice to self-refutation, it finds Barnes’ fiction to the purpose. As such, we contend that Barnes resorts to unreliable voices to make his readers suspect the truth of his narrative. In addition to the unreliability of the narrator, the reader is also aware of a cunning voice that is not present in the fiction as the voice commenting on the narrator’s words, but as a scheming intelligence distorting the narrator’s integral sequence of events. This study wants to argue that such a voice can itself be established within the novel as unreliable. To this end, a narratological analysis will be conducted in two stages. The first will focus on the level of the story, mainly on the position of the narrator, to suggest that the narrator gives us three main reasons to doubt his reliability: his age, dementia, and addiction to alcohol.  The second stage is going to concentrate on the level of the text to examine the role of the implied author. It will ultimately show that the implied author is an unreliable voice that further twists the narrator’s accounts.