khosro manteghi

Fraud is the result of a manipulation of the organization's processes with the intent to misuse it so that the fraudster or fraudsters disrupt the organization's internal controls and the organization's processes are altered. Detection of fraud can be done both at the level of financial statements and analysis of financial ratios and at the level of accounting documents. Many books have been written and researched about the red flags revealed in the analysis of items of financial statements to detect fraud, but studies show that no research has been done on the level of documents in the field of accounting. So the purpose of this study is to identify the physical characteristics of documents suspected of being forged to provide a checklist of these characteristics. With the help of this checklist, it is possible to identify fraudulent documents more easily from their appearance 

In this research, descriptive phenomenological qualitative research method has been used and data analysis has been done by using content analysis method and to achieve this goal, Colaizzi seven-step method has been used. In this regard, 19 experts from the official experts of the Judiciary and Justice, auditors of the Court of Accounts and members of the Iranian Society of Certified Public Accountants, financial managers of companies and CEOs of financial services institutions were interviewed in late 2020. The duration of the interview with each of them varied between 20 minutes to 5 hours. In the interview with the sixteenth person, there was practically theoretical saturation; That is, there was no new concept of interviewing people 17, 18, and 19, and they repeated the same concepts mentioned by the previous people. Then the key points raised by them were coded and categorized in the form of concepts and categories. 

In this study, 98 characteristics of suspected documents were identified, which were in the form of three categories: 1- Almost perfect documents but with an inconsistent appearance compared to other similar documents in the same historical range (documents that are almost perfect are not completely free of fraud in practice, because the fraudster always tries to commit fraud in the name of documents Therefore, it is likely that it will complete more than required documents and extra signatures outside the operational cycle.Documents that, although seemingly perfect, look different from other similar documents in the same historical area. Are and fall into the first category), 2- Incomplete document,3- Contradictory documents with other information. 

Documents suspected of fraud are documents that are incomplete, distorted, obscure, inconsistent with other information or almost perfect but with an inconsistent appearance compared to other similar documents within the same time period due to inaccurate regulation or Facing the limitations. The appearance of fraudulent documents is largely a clue to detect fraud .The findings of this study provide a good model. The list of appearance characteristics obtained for documents suspected of fraud in this study are important clues and provide a suitable model for internal and external auditors, managers and regulatory bodies so that they can more easily identify such documents and Detect fraud.

In previous studies, the normal mixture, as well as the Markov process, were used to model the financial return, separately. In this study, the normal mixture model is extended to the Markov mixture of normals. The mixture weights in every state are considered time-varying and as a function of past observations, so the limit of constant weight assumption is removed. The proposed model is estimated using Bayesian inference and a Gibbs sampling algorithm has been created to compute posterior density. The performance of algorithm is tested with simulation, then a two-state Markov time-varying Mixed Normal-GARCH model (MMN) with one and two components in every state, as well as limited cases (mean zero), were compared by comparison of their likelihood function. Finally, the model is applied to S&P500 and TEPIX daily return and results show that MMN models with two components provide better results than MMN model with one component which is so-called Markov switching GARCH model.

One of the new incident management methods to apply in social service organizations, is using the same characteristics seen in highly reliable organizations such as airlines, nuclear power plants and the air traffic control. To utilize incident management in these organizations, some activities are required to achieve a high level of reliability whom finding is the very goal of this research. In this research at first characteristics of organizations with high reliability are presented, and then some required activities that are necessary to implement these characteristics in electricity distribution companies as a social service organization are put forward. These activities include high level of interaction, high transmission speed, comfort, safety, learning, teamwork, talent management, organization of chaos, knowledge management, trust, job rotation, loyalty, work difficulty, experience survive and dignity. Information collecting tools were questionnaire and interview surveyed among a sample society of Senior Managers of Iran electricity distribution companies. The study method is descriptive-exploratory and is with applied objective.

In recent years, economic sanctions resulted in intense stagflation in Iran. Such heavy sanctions lead to a significant decline in profitability of Iranian firms. Decline in the firms’ profitability is likely to motivate managers to engage in earnings management. However, there is scant evidence regarding the effects of such macro-economic issue on financial reporting quality by firms. Hence, the present study investigates the effects of stagflation on earnings management. To test research hypotheses, 780 firm-year observations were collected from annual reports of firms listed on Tehran Stock Exchange between 2009 and 2013. The results of multivariate analysis reveal that stagflation has a positive relationship with both real and accrual-based earnings management. That is, Iranian firms manipulated earnings in stagflation period (2012 and 2013). Additional tests indicate that up-ward accrual-based earnings management occurred in stagflation period. The findings of this study support signaling theory interpretation in relation to earnings management in stagflation period.

Worldviews and values leads to different economic systems and economic systems, in turn, requires its own accounting systems. According to some accounting researchers, Unconditional implementation of the current practice of accounting and reporting system can’t meet the needs of information of Muslim communities is based on the values and norms (Hameed, 2000). By distributing questionnaires among Iranian Accounting professionals and doing T test in excel and SPSS, It was found that the users of accounting information are interested to disclose information in various fields such as Implementation of Sharia, Lack of financial fraud, implementation of anti-money laundering requirements, consideration of the employees’ rights, consideration of Consumer Rights, Environmental requirements, attention to Productivity, excellence and progress, Avoid waste, and attention to production quality, and so this information can will be useful for users.

This research seeks to identify the effect of shareholders concentration on risk-taking behavior of Iranian private banks over the period 2008-2014.We used Herfindahl-Hirschman Index as proxy for concentration. The banks’ risk-taking is represented by Z-score. The model is estimated on a panel of 10 commercial banks from Iranian private banks. In addition the bank size, interest marginal revenue, Interest activity, capital reserve and non-current loans are considered as controlling variables. The results show that shareholders concentration could mitigate banks risk. Among the control variables, bank size has positive and capital reserve have negative impact on risk-taking of private banks.

Enhancing the competitiveness in knowledge-based industries is critical for national economies of developing countries due to its direct role in creating the value-added and bringing in foreign exchange. Evaluating the export competitiveness of Iran's knowledge based products in multilateral trading system is a primary goal of this paper. The method used is based on shift-share market analysis whose indicator relies on the value of backward-looking (actual) export and import of Iran and all of its trade partners during 2000-08 based on HS tariff lines and ISIC classification. Findings indicate that Iran is competitive in just a limited number of such products in a global market with a value of $ b 1345.8, Iran is competitive in only 30 product which contstitute 25.7 percent of total value of global demand. If this situation continues, Iran will lose its market share. To increase Irans competitiveness in knowledge-based industries and enhance its position in regional and global trade, two key points should be addressed: 1. Extending the skills and innovation at national level. 2 Preparing the grounds for further use of advances in global technology through productive diplomacy and increased access to regional markets, absorption of foreign investment, and technology transfer.

In this paper, the effects of a Preferential Trade Agreement between Iran and Turkey are estimated by employing a partial equilibrium model. The results indicate that an agreement would increase both export and import of Iran to Turkey; nevertheless, this export would rise less than the import due to the less level tariff of Iran compared with Turkey. However, the main increasing import is from Turkey is capital and intermediary goods whose effects is different from consumption goods. Moreover, in this case, the tariff revenues of Iran would decrease, but it is different from goods level to two-digit H.S code; in fact regarding to the amount of decreasing tariff and the import demand elasticity of each good, the tariff revenues related to some goods would increase.