مجله پژوهش های کاربردی در گزارشگری مالی
پیاپی 16 (بهار و تابستان 1399)

Despite studies of fraudulent financial reporting, studies of beliefs and intentions affecting this behavior have not been conducted. This study, using behavioral accounting approaches and social psychology theories, seeks to identify the factors affecting the intention to fraudulent financial reporting in TSE companies and explores the intention by examining beliefs, concepts, and motivational or deterrent contexts. For this purpose by extracting the literature content analysis method in the first step, its behavioral beliefs, subjective beliefs, control beliefs and background factors were extracted, and in the second step, using the Delphi method and utilizing the opinions of 45 experts in this field between years of 2018 and 2019, the final structure is presented. The results show that behavioral, control, and normative beliefs, background factors, along with attitude to behavior, perceived behavioral control, and subjective norms are effective in intention of fraudulent companies in the field of financial reporting. The results also showed that intention of eight fraudulent behaviors in providing financial reporting is agreed by experts.

The purpose of this study is to investigate the effects of irrelevant information and minor error in client documents on auditor’s skeptical judgment. In the regard, this study conducted an experiment designed to examine how independent auditors respond to dirty documents. The set of case and questionnaire were randomly distributed among independent auditors working in trusted audit institutions of Securities & Exchange Organization in 2019. This study was at last conducted with the participation of 207 auditors in four groups. Data were analyzed using Kruskal Wallis and Mann-Whitney statistical tests. The results indicate that the presence of irrelevant information and minor error influenced auditor’s skeptical judgment and specifically, the presence of irrelevant information and minor error in audit evidence led to increases in the estimates of account misstatement likelihood.

The changes in stock liquidity capability lead to fluctuations in shareholders' expectations and investors' demand will be lower for stocks with liquidity uncertainty. The goal of this paper is to investigate the interactive effect of liquidity risk on the relationship of information quality and cost of capital. For this purpose, the data of the selected companies listed in the Tehran Stock Exchange for the period of 2008 to 2016 were extracted and a regression model of cross-sectional data was used to test the research hypotheses.  After gathering data and its analyzing, the results of this study indicate an inverse relationship between information quality and liquidity risk. Also, the research results indicate that the impact of information quality on capital costs has changed and affected by the risk involved, that is, the greater the quality of information, the liquidity risk of liquidity decreases and the cost reduction of capital is realized..

A better understanding of the earning downside risk (default risk) can increase the power of analysis and decision making by investors, stockholders and other users. Better corporate governance is expected to promote good firm performance and reduce default risk because of anticipated reduction in agency cost. The risk management and the corporate governance become critical and important due to the financial turmoil and scandals in recent decades. Using a panel data multiple regression, by 114 firms for the period 2014 to 2018 (570 firm-year) from Tehran Stock Exchange (TSE), this paper explores whether or not a corporate governance mechanism, are associated with its earning downside risk. Our results show that good corporate governance proxies as institutional ownership and non-executive managers reduces downside risk. Likely because their decision-making is more transparent than that of firms without these characteristics. We suggest board and ownership structure can be taken into account for the evaluation of earning downside risk.

Increasing number of white collar crime frauds detrimental effects around the world prompted academicians and accounting professional bodies to venture into the specialized field of forensic accounting to teach the skills needed to prevent, detect, and combat fraud in universities. The aim of this study is to report opinions of academicians and practitioners regarding the different aspects of forensic accounting education in Iranian universities accounting curriculum. This research is a survey which was carried out by sending a questionnaire to the academicians and practitioners and analysing the obtained results from this information. The results indicated that the large majority of the respondents are familiar with forensic accounting and they consider that forensic accounting services is necessary in Iranian public sector. Also, both groups of respondents expect demand to increase for forensic accounting services in the future and perceive the importance of forensic accounting education benefits and its services in the public sector. Regarding how the forensic accounting education is, majority of the academicians have suggested that a separate course of forensic accounting be offered at the undergraduate level. Additionally, the findings revealed that academicians and accounting practitioners in most cases have similar opinions regarding the importance of topics in a forensic accounting education, forensic accountants skills needed, teaching techniques and obstacles to including forensic accounting in the accounting curriculum however, in some cases, there are significant differences in their opinions.

The purpose of this study is the comparison of the effect of different models of social responsibility's information disclosure on companies’ financial constraints' reduction. Disclosure of information about the company’s social responsibility makes a positive image of the company on stockholders. Since the actions in accordance to financial constraints may pose a risk of stockholders' revenue, it is expected that in order to satisfy the stockholders, the company managers who are mostly trying to remove the financial constraints pay more attention to social responsibilities of the company.In this research 1000 years-company and the data collected from companies listed on Tehran Stock Exchange in year's 1388 to 1397 were observed. The results show that the social responsibility’s information disclosure based on the model of Carol, Willis, and Lantus has a negative and logical effect on companies’ financial constraints; but it doesn't have any logical effect on companies financial constraints based on the model of Conchay and Chopra. Besides the findings proved that the model of Carol has the most and the model of Conchay and Chopra has the least impression on reducing the financial constraints.

Nowadays, there is a demand from investors and managers for additional disclosure of high quality information to reduce the problem of information asymmetry and uncertainty about the company's future performance and to facilitate the stock trading process, thereby firm value will be affected. Also, the quality of this information will be of particular importance in the efficiency of markets. Previous research has tried to measure it, and in some cases the quantity of disclosure has been considered a representative of the quality of disclosure. In this research, the application of different measures has been discussed according to the characteristics of research and environment and Iran's information needs. Accordingly, the voluntary disclosure checklist was selected as an appropriate approach that has a high degree of flexibility in proportion to the various research topics and the concept of quality. In the following, based on the literature related to this field and some adjustments, a model containing 211 information indicators was designed in 10 dimensions and provided to experts to determine the importance of each information item. In order to confirm the model and determine the effective indicators, confirmatory factor analysis and t-test were used. Finally, a model containing 180 items with relevant weights for measuring the quality of voluntary disclosure of companies listed on the Tehran Stock Exchange is presented.

The aim of this study was to investigate the effect of individual and personality traits such as Affects, Machiavellianism, and information processing styles on the tendency to fraudulent financial reporting and, of course, to understand the relationships between Affects, Machiavellianism, and information processing styles. For this purpose, a sample of 250 accountants and financial managers of listed companies was selected and research data were collected through the distribution of the questionnaire. Based on collected data, the research hypotheses were tested via structural equations modeling. The results show that positive Affects have a significant positive and negative relationship with Machiavellianism and rational processing style respectively and negative Affects have positive and negative relationship with Machiavellianism and intuitive processing style, respectively. Machiavellianism has a significant positive relationship with rational processing style and fraudulent financial reporting, and a negative relationship with intuitive processing style. Rational processing style has a significant negative relationship with fraudulent financial reporting, while intuitive processing style has a significant positive relationship with fraudulent financial reporting. In addition, the findings suggest that the relationship between positive affects with intuitive processing style and fraudulent financial reporting and negative affects with rational processing style and fraudulent financial reporting are not significant

Misstating financial statements are becoming rampant phenomena. An important issue for accounting and auditing is the prediction and detection of misstating in financial statements in Firms Listed in Tehran Stock Exchange in order to help identify in the time interval from 2009 to 2016. We investigate the characteristics of misstating firms on various dimensions, we focus on 23 variables including accrual quality (12 variables), financial performance (4 variables), nonfinancial performance (1 variables), and market-related variables (6 variables). We evaluate features from previous studies of detecting fraudulent intention and material misstatements Out of these companies, 189 (21 companies were misstating and 168 were non-misstating) have been selected as the research sample. The data mining methods employed in this research include Decision Trees (REPTree), Artificial Neural Networks (ANNs) and Bayesian Networks. The obtained results indicated that the Bayesian Networks & Artificial Neural Networks methods had a higher performance and in this regard.