Effectiveness of Schwartz’s Motivational Values and Accounting Code of Ethics on Fraudulent Financial Reporting
In response to recent cases involving materially misstated financial information arising from fraudulent financial reporting, stakeholder of entities and standard and regulated authority have increase their focus on strengthening effective factors on manger's unethical behavior.In experimental...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
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Allameh Tabataba'i University Press
2020-03-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Subjects: | |
| Online Access: | https://qjma.atu.ac.ir/article_11571_e9365a94097ad1806b7a674774ba3a25.pdf |
| _version_ | 1797378332094889984 |
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| author | Mona sadat Kaboli Ali Rahmani Hashem Nikoomaram Fraydoon RahnamayRoodposhti |
| author_facet | Mona sadat Kaboli Ali Rahmani Hashem Nikoomaram Fraydoon RahnamayRoodposhti |
| author_sort | Mona sadat Kaboli |
| collection | DOAJ |
| description | In response to recent cases involving materially misstated financial information arising from fraudulent financial reporting, stakeholder of entities and standard and regulated authority have increase their focus on strengthening effective factors on manger's unethical behavior.In experimental analyses, factors influencing the incidence of fraudulent financial reporting were assessed.We examined the effects of Schwartz’s motivational values and accounting codes of ethics, on whether managers misrepresented financial reports.In this study, the selected sample of 319 financial manager and executives in Tehran Stock Exchange were asked to respond to hypothetical situations involving fraudulent reporting procedures and were analyzed using partial least squares (PLS).The occurrence of fraudulent reporting was found to be high in managers with focus on individualism versus universal ism Schwartz’s motivational value. How ever, separately motivational values and accounting codes of ethics were tested and with interaction of two factors with each other played a significant role in fraudulent financial reporting. |
| first_indexed | 2024-03-08T20:05:15Z |
| format | Article |
| id | doaj.art-ac8e3f35e834473080b7b693349b7800 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:05:15Z |
| publishDate | 2020-03-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-ac8e3f35e834473080b7b693349b78002023-12-23T10:37:46ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192020-03-011766275010.22054/qjma.2019.45619.204211571Effectiveness of Schwartz’s Motivational Values and Accounting Code of Ethics on Fraudulent Financial ReportingMona sadat Kaboli0Ali Rahmani1Hashem Nikoomaram2Fraydoon RahnamayRoodposhti3PhD student Accounting , Science and Research Branch,Islamic Azad University.Tehran.IranProfessor ,Accounting Department ,Alzahra University.Tehran.IranProfessor, Department of , Science and Research Branch, Islamic Azad University, Tehran, Iran.Professor, Accounting Department,Science and Research Branch ,Azad university.Tehran.IranIn response to recent cases involving materially misstated financial information arising from fraudulent financial reporting, stakeholder of entities and standard and regulated authority have increase their focus on strengthening effective factors on manger's unethical behavior.In experimental analyses, factors influencing the incidence of fraudulent financial reporting were assessed.We examined the effects of Schwartz’s motivational values and accounting codes of ethics, on whether managers misrepresented financial reports.In this study, the selected sample of 319 financial manager and executives in Tehran Stock Exchange were asked to respond to hypothetical situations involving fraudulent reporting procedures and were analyzed using partial least squares (PLS).The occurrence of fraudulent reporting was found to be high in managers with focus on individualism versus universal ism Schwartz’s motivational value. How ever, separately motivational values and accounting codes of ethics were tested and with interaction of two factors with each other played a significant role in fraudulent financial reporting.https://qjma.atu.ac.ir/article_11571_e9365a94097ad1806b7a674774ba3a25.pdfschwartz motivational valuesaccounting code of ethicsfraudulent reporting |
| spellingShingle | Mona sadat Kaboli Ali Rahmani Hashem Nikoomaram Fraydoon RahnamayRoodposhti Effectiveness of Schwartz’s Motivational Values and Accounting Code of Ethics on Fraudulent Financial Reporting مطالعات تجربی حسابداری مالی schwartz motivational values accounting code of ethics fraudulent reporting |
| title | Effectiveness of Schwartz’s Motivational Values and Accounting Code of Ethics on Fraudulent Financial Reporting |
| title_full | Effectiveness of Schwartz’s Motivational Values and Accounting Code of Ethics on Fraudulent Financial Reporting |
| title_fullStr | Effectiveness of Schwartz’s Motivational Values and Accounting Code of Ethics on Fraudulent Financial Reporting |
| title_full_unstemmed | Effectiveness of Schwartz’s Motivational Values and Accounting Code of Ethics on Fraudulent Financial Reporting |
| title_short | Effectiveness of Schwartz’s Motivational Values and Accounting Code of Ethics on Fraudulent Financial Reporting |
| title_sort | effectiveness of schwartz s motivational values and accounting code of ethics on fraudulent financial reporting |
| topic | schwartz motivational values accounting code of ethics fraudulent reporting |
| url | https://qjma.atu.ac.ir/article_11571_e9365a94097ad1806b7a674774ba3a25.pdf |
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