جستجوی مقالات مرتبط با کلیدواژه "عدم رعایت اخلاق حرفه ای" در نشریات گروه "علوم تربیتی"

Transactions with related parties affect the financial situation, financial performance, and financial flexibility and also affect the reported profits of the business unit. In this regard, the managers, especially the CEO, play an important role in the management of the company, which are considered as an essential element in advancing the goals of the organization. The characteristics of the CEO play an important role in guaranteeing the quality of the financial reporting process, and weak governance can be said to be the cause of recent corporate failures, which have manifested in the form of fraudulent financial reporting and failure to comply with financial ethics. This research was conducted with the aim of investigating the relationship between non-compliance with ethics in financial reporting (the presence of fraud in financial reporting) and transactions with related parties according to the characteristics of the CEO. For this purpose, using the data of 150 companies over a period of ten years, it has been investigated using a multivariate regression model. The results of the hypothesis test showed that Nonconformity of financial ethics in financial reporting (fraud in financial reporting) has a positive and significant effect on transactions with related parties. Also, the CEO's influence, experience, ability and narcissism of the CEO have a significant effect on the relationship between Nonconformity with financial ethics in financial reporting (fraud in financial reporting) and transactions with related parties. Finally, it can be said that transactions with related parties can be used as a way to optimize the allocation of internal resources and reduce transaction costs. But the opportunistic and unethical behavior of managers misleads the results of operations or has an unfavorable effect on the wealth of minority shareholders.