فهرست مطالب مسعود صادقیان

The purpose of this study was to investigate the effect of the quality of financial inputs on the accuracy of earnings forecasts. The spatial realm of companies listed on the Tehran Stock Exchange and the realm of time between 1392 and 1396 and 147 companies have been selected as a statistical sample by the method of systematic elimination. For data collection, reference to financial statements, explanatory notes and stock exchange monthly, and in order to describe and summarize the data, descriptive and inferential statistics have been used. In data analysis, F-Limer test, Hausman test and to confirm and reject the hypotheses (Ives software) have been used. The results showed that companies with financial corrections report less accurate management forecast reports, in addition to companies with internal control weaknesses report less accurate management forecast reports.

Personality and ethical characteristics have a significant impact on the professional behaviors. Financial reporting is also a part of the accounting profession and shows firms financial position and performance during of a financial period. The aim of this study is to identify the relationship between Machiavellianism and ethical orientation on fraudulent financial reporting.

The research data is collected from 234 financial managers and auditors of listed companies in the Tehran Stock Exchange and analyzed by structural equation modeling using LISREL software.

Given to significant manipulation in net income, the Machiavellianism has positive and significant effect on fraudulent financial reporting, the idealism has no significant effect and relativism has indirect and significant effect on the tendency to fraudulent financial reporting. Similarly, given to insignificant manipulation in net income, the same results were obtained. However, the relativism did not have a significant effect on fraudulent financial reporting. Also, our findings show that the Machiavellianism has a direct and significant effect on both idealism and relativism.

The evidence of this study confirm that cognition and ethical characteristics could boost opportunistic behavior in fraudulent financial reporting. Hence, accountants and auditors should improve their ethical values in order to enhance quality of financial reporting.

Ethics play a very important role in society. Many economic models assume that individuals are economically in a logical situation and ignore the situations in which one may ignore public interest economic interests. This research explains the model of strategic interaction between auditors and management and allows the manager to choose when it comes to unreasonable economic results from ethical behavior in conflict with personal interests. One of the assumptions of this model is that they do not involve a particular percentage of their directors in a fraudulent financial reporting strategy because they see it as "unethical." If recent accounting scandals indicate a moral crisis, this model promises that the increase in the percentage of managers who are interested in moral practices will reduce fraudulent financial reports. The proposed model also explains the effect of increased rewards for committing fraud (including multiple options for taking stock, creating stock constraints, and performance incentives based on accounting reports), and the effect of increasing penalties for fraud detection (such as heavy penalties in the Sarbanes-Ellis Act).