Managerial Motivations in Fraudulent Financial Reporting According to Cumulative Perspective Theory
Objective: The purpose of this study is to answer the question of whether the four management attitudes toward risk, which is related to the Cumulative Prospect Theory, is effective in the occurrence of fraudulent financial reporting or not. Methods: To determine the role of cumulative perspective t...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2021-12-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_85108_26fa697730a24e53bb65923166ac9a52.pdf |