Compilation of the "Hexagonal Fraud" Model with the Islamic Approach: Examining the Importance and Interaction of Components

Due to its harmful effects, fraud has long been the concern of societies. In this context, models such as the fraud triangle, fraud rhombus and fraud pentagon are also observed, each of which has been considered as a factor in better identification of financial fraud, but until now, religiosity has not been considered worthy of consideration. This research is a combination of quantitative and qualitative methods. In the present study, by content analysis of the fraud models, a new model called “hexagonal fraud " was presented which, with the Islamic approach, adds the structure of religiosity to fraud models. In the qualitative section, analyzing the content of the sources related to fraud, 14 factors were identified in the fraud. In the quantitative section, using the Delphi method and the opinion of 14 experts, six factors were identified as having higher significance than the average, and the "mosque of cheating" were created. Findings of the study showed the importance of religious beliefs, justification, opportunity, pressure, individual talent and corporate leadership in controlling fraud, according to experts. In the following, using DEMATEL technique, the interaction between the structures of “hexagonal fraud " was examined. The findings of this section, with 10 expert opinions, also showed that the model of “hexagonal fraud” is an "interactive process", its components affect each other and interact. The structure of religiosity in the model of “hexagonal fraud" will also have the greatest impact and interaction with other structures. In addition, the opportunity structure is most influential.