Analysis and Comparison of the Accuracy of the Results Obtained from

Fraud is a phenomenon in which manipulations and distortions of financial statements are done by one side of finance. Also, fraudulent financial reporting dealing with distortions and frauds in financial statements is considered strongly among the investors and auditors. Since there is no model based on contingencies of Iran, nowadays one of commonly used models of fraud identification is Behnish. In this study, according to Iran's financial status we examined 100 companies of stock exchange based on Behnish balanced model in order to recognize best model for fraud identification. Conclusions indicated that Behnish balanced model model having 2/66 percent total accuracy and 8/33 percent total error indicates frauds of financial statements compared with 61 percent total accuracy and 39 percent total error of Behnish main model.