tina malekolkalami

The purpose of this research is to use data mining to detect accounting fraud in the database of stock exchange member companies. The combination of discrete and continuous data has increased the necessity of using data mining and machine learning methods in the field of fraud detection. This research is applied in terms of purpose and descriptive in terms of method. The document review method was used to collect information in the field of literature and research background. The prepared questionnaire includes 7 main indicators consisting of 48 questions for each of the variables. This questionnaire was made available by the researcher to 400 accountants of companies admitted to the Tehran Stock Exchange by sampling method. In order to fit the model, the structural equation method was used in SMARTPLS software. In the data mining section, all IB1, IBK, LWL, KSTAR, and KNN algorithms were used to simulate the proposed model in Rapidminer software. Effectiveness of internal control, compensation system, asymmetry of information, compliance with accounting rules, management ethics, and ethical principles are effective and meaningful on accounting fraud. In evaluating parameters and according to the graphs, the K-STAR algorithm has better performance than other algorithms. The proposed data mining model for financial fraud detection showed that since the amount of data creation in financial companies is increasing day by day with the development of technology, it is possible to provide early detection of fraud by reviewing and analyzing the data.

In this context, the current research has sought to identify the state of application and training of fair valuation accounting in banks with a qualitative approach. In this perspective, the impact of fair value accounting on the efficiency of banks is useful in making policy decisions in order to maintain the stability of the financial system through healthy banks.

Using a systematic review approach, the researcher analyzed the results and findings of previous researchers and identified the effective factors. 39 articles were selected from reliable databases.

The identified categories are: the main criteria are flexibility, supervision, rules and regulations, organizational conditions, knowledge and training, government factors, needs assessment, economic growth, and performance transparency; Therefore, by combining these 9 criteria, all of which have certain sources and repetitions, it is possible to identify these conditions, therefore, to study how to implement fair value accounting methods on the efficiency of banks in different stages of the business cycle or economic conditions for policymakers to understand the health of banks as well as stability.

The financial system is essential. If fair value accounting practices improve banks' efficiency relative to historical cost principles, the additional improvement created by using unrealized gains can be used to generate higher returns on banks' credit portfolios. Credit growth depends on the capital level of each bank.

This research aims to study the effectiveness of the factors affecting accounting fraud with the moderating role of unethical behavior in companies listed on the Tehran Stock Exchange. The current research is applied research in terms of its purpose and descriptive research in terms of its method. The statistical population of the research is all the accountants working in the companies admitted to the Tehran Stock Exchange. The number of authorized companies is 234. The data was distributed through a questionnaire based on Villopo, Dank, Kohlberg, and Etamadi questionnaires with 48 items. Data analysis was done using PLS software. The investigated components to affect accounting fraud include the effectiveness of internal control, compensation system, information asymmetry, compliance with accounting rules, management ethics, and ethical principles of accounting. The statistical results were about the impact of all the investigated variables on accounting fraud in the companies admitted to the Tehran Stock Exchange. The results of the test indicate that the unethical behavior variable has the role of a moderating variable only in relation to the effects of the independent variable of internal control effectiveness on the dependent variable of accounting fraud.

This study was conducted to find out the direction of using educational technology in financial management.

Bibliometrics and scientific mapping techniques have been used in this applied research. Research data were collected from the Scopus database from 1973 to 2022. Bibliometrix R was used to analyze and visualize data and scientific maps.

The research findings show that educational technology in financial management among 60 documents in 6 clusters of financial management, medical education, short survey, priority journal, public relations, and university. In the research, educational technology and financial management are the most widely used words in a single cluster and have the most centrality and betweenness. Likewise, the field of dentistry is one of the fields that are most active in using educational technology in financial management.

Educational technology as an interdisciplinary field has a direct and effective impact on most service businesses affecting the country's economy. Knowledge development and integration of key issues in financial management are essential. According to the findings of this study, for the promotion in the industries especially the service sector, it is suggested to provide a strategic view in applying educational technology in financial management.