جستجوی مقالات مرتبط با کلیدواژه "fraud" در نشریات گروه "حسابداری"

In recent years, abuse and fraud in companies, incorrect financial reporting and weakness in the management of companies have been an important factor in the financial crisis of the last decade. On the other hand, financial scandals, in addition to having economic losses such as harming creditors, investors and shareholders, also include political, judicial and social costs. Also, in addition to directly affecting the company, fraudulent financial reporting has an effect on employees, creditors and investors and will weaken the reliability of financial statements and capital markets. Therefore, the main goal of this research is to determine the factors of fraud in financial statements from the Pentagon theory. In the investigation of fraud in financial reporting from the five-dimensional Pentagon theory, respectively; pressure, opportunity, rationalization, competence and arrogance on the financial statements of 105 companies admitted to the Tehran Stock Exchange in 2001-2015 using a multivariate regression model that was examined with the panel fixed effects method, the results of the research showed that The five dimensions of the Pentagon theory include; Pressure, opportunity, rationalization, competence and arrogance have a positive and significant effect on fraudulent financial reporting. This highlights the necessity of creating a targeted anti-fraud strategy by creating awareness about honesty and ethical values ​​for transparent financial reporting, implementing laws and a strong punitive system in the audit department, and improving internal controls.

The objective of this study was to investigate the impact of managers' adverse moral bias on the divergence of investor behavior. Additionally, it examined the mediating roles of the comparability of financial information and the readability of financial reporting in either mitigating or exacerbating the relationship between managers' adverse moral bias and the divergence of investor opinions.

The present study is a causal correlation study, and its statistical population consists of companies listed on the Tehran Stock Exchange. A total of 134 companies were selected as the research sample through systematic exclusion from 2013 to 2014 and were subsequently examined. To calculate the divergence in investor behavior, we utilized the unexpected trading volume index, following the research conducted by Silvia and Cerqueira (2021) and Salehi et al. (2023). Moral bias was assessed using two factors: dishonesty, represented by earnings smoothing, and management error, indicated by fraud in financial statements.

The findings from testing the research hypotheses indicate that earnings smoothing and fraud in financial statements have a direct and significant relationship with the divergence of investor behavior. Additionally, the comparability of financial statements influences the positive relationship between management dishonesty and earnings smoothing, affecting how investors perceive the intrinsic value of stocks when making investment decisions. The readability of financial statements also moderates the positive relationship between management inaccuracies and errors in fraudulent financial reporting, influencing how investors assess the intrinsic value of stocks when making investment decisions.

A lack of transparency in information can hinder the decision-making processes of shareholders and analysts in the capital market, leading to divergent opinions among investors. Additionally, the comparability of financial statements can mitigate the impact of earnings smoothing on the divergence of investors' opinions. Additionally, the readability of financial report information moderates the relationship between fraud and the divergence of investors' opinions.

Timeliness and fraud-free financial reporting is one of the most important pillars of the quality of providing financial information of companies. The purpose of this research is the impact of hexagon fraud on the timeliness of accounting financial reports in companies listed on the Tehran Stock Exchange. For this purpose, hypotheses were formulated and information related to 152 stock exchange member companies for the period between 2017 and 2021 were reviewed and analyzed. The regression model of the research was investigated and tested using the panel data method with the integrated data approach. The findings showed that hexagon fraud has an inverse relationship with the time of starting and finishing the report production process, as well as its late filing, and has no significant effect. According to the findings of the research, it was shown that audited companies send their annual reports on time to a significant extent. Also, the effect of identifying the components of fraud in the way and time of presenting accounting reports of companies, considering the quality of the content and the duration of its publication, is one of the important reasons why financial reports should be free of fraud.

The purpose of this research is to compare the approach between independent auditors and auditors of regulatory agencies in preventing fraud based on the requirements of knowledge, skills and ethics in auditors. This research is applied in terms of purpose and descriptive in terms of data collection method, and the information needed to check the hypotheses was collected by means of a questionnaire. The statistical population of the study consisted of two groups of auditors, including independent auditors (auditors working in audit institutions that are members of the Iranian Certified Public Accountants Association and the Audit Organization) and auditors of regulatory bodies (including auditors working in the State Inspection Organization, Audit Court, and Ministry of Economy and Finance) Questionnaires were distributed among them and finally 384 questionnaires were collected and their reliability and validity were checked and they were confirmed. The questionnaires related to the variables are standard and taken from the questionnaire of Lateef et al. (2019) and consist of 64 questions. Also, the hypotheses of this research have been analyzed by structural equation modeling method. The findings of the research showed that there is a significant difference between the views of independent auditors and auditors of regulatory agencies regarding the role of knowledge requirements and ethics requirements in fraud prevention, but there is no significant difference between the views of these two groups in relation to skill requirements.

The aim of this study was to explore the true cause of non-submission of financial statements, review and analysis of the internal control function and its role in relation to the prevention and detection of fraud. In this study, the company admitted because of financial fraud has taken place in recent years refused to disclose the names of companies and conducted interviews source and accordingly interpretive phenomenological approach is used with the template. Hence, this study is a qualitative research. The study was conducted using field interviews in the companies listed in the Tehran Stock Exchange has taken place. This study was conducted in 2022 and the results indicate that, according to the caliphs of Allah on earth, things smacks of Mercy takes, as well as to strengthen the internal control institution. Due to this, the foundations of the philosophy of caliphs of Allah on earth in order to combat fraud through forensic accounting concept based on the Quran and the prophetic tradition, consensus, analogy and common law. conducted in 2022 and the results indicate that, according to the caliphs of Allah on earth, things smack of Mercy takes, as well as to strengthen the internal control institution. Due to this, the foundations of the philosophy of caliphs of Allah on earth in order to combat fraud through forensic accounting concept based on the Quran and the prophetic tradition, consensus, analogy and common law.

The purpose of this study is to compare neural network, decision tree, nearest neighbor and support vector machine data mining techniques in predicting fraudulent and non-fraudulent financial statements. The research method is descriptive-applied and time domain from 2008 to 2018. In this study, financial ratios for two fraudulent and non-fraudulent samples and data mining methods were analyzed. Statistical hypotheses of normality, homogeneity and linearity test for financial ratios of fraudulent and non-fraudulent samples were tested. The normality hypothesis was tested using Kolmogorov-Smirnov test and Shapiro Wilk test. Then Pearson correlation coefficient for the existence of the model for financial ratios and elimination of correlated independent variables was tested. Next, data mining methods are used to test them in predicting financial statement fraud and distinguishing fraudulent and non-fraudulent financial statements. In general, the results show that data mining methods are effective in differentiating fraudulent and non-fraudulent financial statements. The neural network method had a correct prediction of 69.4%, decision tree 65.4%, nearest neighbor 64.4% and support vector machine 78%.

Organizational paranoid as a personality disorder will cause unethical behavior tendencies in the organization. Cheating of accountants is one of the most important tendencies that is the result of paranoid organizational suffixes. The purpose of this study is to investigate the effect of organizational paranoid on fraud in financial reporting, emphasizing the mediating role of organizational loyalty. The current research is quantitative in terms of implementation method. The collected data has been analyzed by the method of structural equations. The statistical population of the research in the time domain of 1402 includes accountants and financial managers of stock exchange member companies, who were selected using the structural equation sampling method. The research tool is a standard questionnaire. Research findings showed that organizational paranoid has a direct relationship with fraud in financial reporting, organizational paranoid has an inverse effect on organizational loyalty, and organizational loyalty has an inverse relationship with fraud in financial reporting. Finally, organizational paranoid will indirectly influence the fraudulent behavior of accountants through the mediation of organizational loyalty. Organizational paranoid suffixes by reducing the loyalty of accountants cause an increase in the fraudulent behavior of accountants and ultimately reduce the quality of financial reporting. The results of the present research, while developing theoretical foundations, help managers and organizational policy makers in order to identify organizational factors that drive fraudulent behaviors and prevent them from occurring.

Fraud is one of the effective factors in reducing public trust in reports and financial statements prepared by companies. Due to the lack of fraud auditing in Iran's environmental conditions and the lack of acceptance of this responsibility by auditors as the main supervisors of companies' financial information, users are always faced with problems in verifying the validity of financial statements and the quality of financial reporting. In this regard, the present study was conducted with the aim of examining the relationship between court accounting indicators and the quality of financial reporting in the environmental conditions of Iran. The statistical population of the research includes 130 companies that were selected through systematic sampling during the years 2011 to 2022. The quality of financial reporting was measured as a dependent variable using four Jones, modified Jones, Kasznik and Kothari models. Court accounting indicators were evaluated as an independent research variable based on the fraud prediction model of Boarna et al (2022). The results showed; Forensic accounting indicators in Kasznik model have 66% of the power to explain the quality of financial reporting, while in Jones, Kothari and adjusted Jones models, they are equal to 50, 56 and 30%, respectively.

The purpose of this research is Presentation a Whistleblowing Quality Model based on SocialJustice Approach. In terms of orientation, the research is an applied research; In terms of research philosophy, the research method is a mixed type, that is, a combination of quantitative and qualitative methods. In terms of the logic of data collection, the research approach is inductive-deductive, and in terms of the goal, it is an exploratory research. In the qualitative part of the research, based on the content analysis approach, the indicators affecting the quality of Whistleblowing  based on the social justice approach were identified and extracted, and after coding and classifying the identified indicators in their respective dimensions and components, in the quantitative part, Using a survey of the statistical community including 15 experts in the field of auditing, after confirming the validity of the content by the Lawshe  method and screening and confirming the indicators identified by the fuzzy Delphi method, the Whistleblowing  quality model based on the social justice approach in 4 dimensions, 19 components And 49 indicators were presented. Also, using the paired comparisons questionnaire and hierarchical analysis and using the Expert Choice software, the approved dimensions and components were prioritized. The results of prioritization showed that informational, distributive, interpersonal and procedural dimensions of justice are the most important in the quality of Whistleblowing, and about the components, justification of informational decisions, equality, fair distribution of information, transparency and honesty and correctness and sufficient information is the most important component.

Considering the importance and place of ethical compliance in the auditing profession in order to protect the public interest, the purpose of this article is to study the relationship between organizational deception and profit seeking in the auditing profession. This research is a survey research and the statistical sample of the research includes 229 auditors working in the audit organization and private audit institutions that are members of the public accountants society. The information needed for the current research was collected by completing a questionnaire in 2023 and using available sampling method. The results of the research show that regardless of gender, level of education and job rank, there is a direct and significant relationship between deception and profit seeking. In other words, with the increase in the level of fraud in auditors, their self-interest increases. Also, the evidence of this research shows that the employment of auditors in private auditing firms is directly related to their profit seeking. In other words, due to the existence of competition in the private audit market, auditors working in the private sector are more deceitful than auditors working in the public sector and seek their personal interests

Financial statements fraud is increasingly a serious problem for businesses, governments and investors have become. In fact, the issue of the reliability of capital markets, bosses and even threaten the auditing profession. Auditors in particular face their apparent inability to detect large-scale fraud, and therefore various methods have been proposed to identify this problem. The aim of this study was to compare different models of traditional and modern simulation and predict fraud in the financial statements. Study the practical approach. Research period 1390 to 1398 and the model of the selected companies in the Tehran Stock Exchange has been used. In this study, based on three traditional approach, genetic algorithms and methods to predict non-linear Markov switching models have estimated fraud and accuracy.  Based on the prevailing regime in Tehran Stock Exchange regulations fraud is high; According to the results of highest accuracy in predicting fraud regime change and genetic algorithms and logistic highest and the accuracy of the model, respectively.

Today, whistleblowing is an essential mechanism for fraud prevention and detection. This study mainly aims to provide a whistleblowing model for accountants with an emphasis on and combining effective factors. It can be justified by individual and organizational factors. In this context, the most important features were obtained by studying the theoretical foundations, according to which 12 experts were questioned and interviewed. Based on the results, a number of codes were extracted. Then, the proposed model was presented using a factor analysis approach. The results showed an incremental positive effect of personal responsibility, a sense of significance (importance), philosophical attitude, risk-taking, the cultural feature of power distance, a cultural feature of corporate citizenship, organizational commitment, and experiencing similar cases on internal whistleblowing. The results also indicated a decremental negative effect of personal outlays (expenses), occupational or family dependence on offenders (i.e., offender's high influence in the organization), and history of the lax treatment of offenders (i.e., disappointment with the mechanism of handling detected frauds) on internal whistleblowing.

fraud is a global and expanding problem, so that the costs and resources that are lost due to it are very significant and its exact dimensions cannot be determined. this research is aimed at identifying the major causes of fraud and developing a fraud detection model for forensic accountants in Iran.A qualitative method based on multi-grounded theory is used. The statistical society of the research includes experienced experts of the Center of Official Justice Experts with at least 10 years of professional work experience and at least a master's degree. The theoretical method was used for sampling. Also, to collect data, 21 in-depth semi-structured interviews were conducted with professional experts, based on the rule of theoretical saturation.Based on the results of data analysis, causal factors affecting fraud detection are knowledge of different sciences, relevant skills, and abilities, fraud handling tools, and experience. It also requires strategies at different individual levels, the center of experts and the center of lawyers, the company and the government. To apply and implement strategies, it is necessary to provide a set of contextual conditions including education and research, culture and ethics. Also, the principles of professional ethics, the threat of court accountants, and the lack of supervision of the administrative procedures of cases have a negative impact on the implementation of strategies as intervening conditions. The results of this research can help legislators, regulatory institutions, judicial institutions to improve the quality components of court accounting in order to detect and prevent crimes.

Fraud is the most serious threat to the public interest and capital markets. Due to the lack of information about the phenomenon of fraud and the lack of a complete theoretical framework in the country, the aim of this study was to develop a Pattern of factors affecting the occurrence of fraud in the financial statements of Iranian companies. The present study is based on the theme analysis through purposeful interviews with 21 experts who have cooperated with regulatory and judicial authorities in important cases in investigating the fraud of some Iranian fraudulent companies; It has been done during the years 2020 to 2021. In this study, the reasons affecting the occurrence of fraud in the financial statements of Iranian companies in: 1- Personality factors, personal characteristics and tendencies (narcissism / overconfidence, ethics and commitment, motivation / pressure, justification and personal characteristics), 2- Factors Structure (organizational environment and culture, management (incompetence and motivation / pressure), opportunity / organizational context and 3- macro-organizational factors (economic-industrial and socio-political) along with a subset of each factor, were identified. fraud rhombus, fraud pentagon and other patterns that have been proposed so far on individual factors affecting fraud, The findings of this study are proposed to the Standards Development Committee in order to revise the auditing standard No. 240 and to assist regulatory bodies in identifying the causes of occurrence and combating the phenomenon of fraud.

Institutionalized corruption in a society provides the right platform and opportunity for fraud in financial reporting. In fact, it can be said that the greater the level of corruption in a society, the greater the justification for unethical actions and behaviors, including fraud. This study aims to investigate the effect of financial Corruption on the possibility of fraudulent financial reporting. Thus, we have applies Corruption Perception Index and accountability as indexes of financial Corruption, and also in order to measurement the possibility of fraud we have taken the auditing standards approach Tehran stock exchange listed firms constitute statistical population of the research and the sample was selected imposing conditions of the research variables to 161 firms during 2012-2021. Due to the nature of the dependent variable and the homogeneity of the sample, Logit regression method is used to test the hypotheses. The results also show there is a significant relation between the Corruption Perception Index and fraudulent financial reporting. Also, the results showed that the lower the accountability index, the higher the possibility of fraud in financial reporting.

The purpose of the present study is to investigate the role of corporate governance system in reducing the probability of fraudulent reporting of financial statements of listed companies in Tehran Stock Exchange. Fraudulent financial reporting in the financial statements of companies listed on the Tehran Stock Exchange using unaudited audit statements, tax differences with the taxation area according to the Income Tax Savings Note and the tax filing clause, and the existence of annual adjustments with The significance and financial statements of the revised financial statements have been weighed. The corporate governance system is also examined from five dimensions. The size of the board of directors, the independence of the board of directors, the number of board meetings, the financial knowledge of the board of directors, and the separation of the board from the CEO as mechanisms of the corporate governance system have been studied and its impact on financial statement fraud. Therefore, due to the importance of fraudulent financial reporting in the financial statements and their effects, 183 companies were selected from Tehran Stock Exchange for a period of 6 years from 2009 to 2020,. The findings of the study show that the size of the board of directors, the financial knowledge of the board of directors and the separation of the role of the board of directors from the CEO did not reduce the power of fraudulent financial reporting.

Managers may engage in unethical behavior, such as the use of abnormal accruals and fraudulent activities, for personal gain and the prevention of violations of debt contracts. In addition, investors' pressure to increase company earning and value can increase the severity of accounting misconduct, Also, behavioral aspects such as investor optimism and attitudes toward the company are among the factors that can influence the incentives of managers to adopt investment policies and earnings reporting. Therefore, the purpose of this study is to determine the effect of investors' optimism on probability of fraud, abnormal accruals, and Big-Bath Accounting. In this research, the financial information of 141 companies accepted in Tehran Stock Exchange during the period of 2011 to 2020 has been used. The results of this study, using by multivariate linear regression model and panel data method, show that optimism of investors has a positive and significantly in the probability of fraud and abnormal accruals and by the increase of investor optimism, the probability of fraud and abnormal accruals increases. Also, the results showed that investors' optimism reduced the Big-Bath Accounting as one of the aspects of earning management.

The purpose of this research is to investigate the effect of fraud and risk avoidance on investment. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, 2 hypotheses were formulated and 130 companies were selected through systematic elimination sampling for a period of 6 years between 1394 and 1399, and the data related to the research variables were collected in Excel software using They were analyzed using Evioz statistical software version 15. The results of the hypothesis test showed that fraud has an adverse effect on investment in companies admitted to the stock exchange. But avoiding risk does not affect the investment in companies listed on the stock exchange.

The purpose of this study is to investigate the moderating role of organizational skepticism in relation to the risk of fraud detecting and professional skepticism. The statistical population of the research includes; The auditors of reputable auditing firms of the entire stock exchange (members of the Society of Certified Public Accountants) have at least 10 years of experience and have at least a bachelor's degree. Due to the conditionality of the statistical population, the subjects were studied by the available random method. The collected questionnaires were included in the analysis after removing the distorted copies or including incomplete answers in 133 copies. Structural equation modeling with Smart PLS software was used to investigate the relationships. The results showed that there is a relationship between the risk of fraud detecting and professional skepticism. Also, considering that the coefficient of this variable is estimated to be 0.269, which is a positive value, it is concluded that by increasing the risk of fraud detection, professional skepticism increases. Organizational skepticism was also found to moderate the relationship between the risk of fraud detecting and professional skepticism. Given that the value of β is equal to 0.625 and its sign is positive, it can be concluded that by strengthening organizational skepticism, the relationship between the risk of fraud detecting and professional skepticism in auditing firms is strengthened.