Ranking the Factors Affecting Financial Fraud Probability, According to Audited Financial Statements
Fraud is one of the key factors in decreasing the reliability of reports and financial statements, which in turn, has increased the risk and cost of business, reduced the investors’ confidence, and put the validity and integrity of the accounting profession into question. The purpose of this paper i...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Alzahra University
2016-11-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | http://jera.alzahra.ac.ir/article_2534_d82c449dbbc1da61693655f90645268c.pdf |
| _version_ | 1819065165129187328 |
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| author | Mohammad Javad Zare Bahnamiri Esfandiar Malekian |
| author_facet | Mohammad Javad Zare Bahnamiri Esfandiar Malekian |
| author_sort | Mohammad Javad Zare Bahnamiri |
| collection | DOAJ |
| description | Fraud is one of the key factors in decreasing the reliability of reports and financial statements, which in turn, has increased the risk and cost of business, reduced the investors’ confidence, and put the validity and integrity of the accounting profession into question. The purpose of this paper is to rank factors affecting the probability of financial fraud, according to Audited Financial Statements for 181 firms listed in Tehran Stock Exchange for 9 years (2006 to 2014). Finally, the questionnaires prepared by experts were analyzed through analytic hierarchy process (AHP). As a result, we found that paragraphs related to overstated or understated income or assets have the highest priority in the factors affecting the probability of financial fraud, according to Audited Financial Statements. |
| first_indexed | 2024-12-21T15:42:07Z |
| format | Article |
| id | doaj.art-ce3ca55d2d5c46538754b85f2a606e1b |
| institution | Directory Open Access Journal |
| issn | 2251-8509 2538-1520 |
| language | fas |
| last_indexed | 2024-12-21T15:42:07Z |
| publishDate | 2016-11-01 |
| publisher | Alzahra University |
| record_format | Article |
| series | پژوهشهای تجربی حسابداری |
| spelling | doaj.art-ce3ca55d2d5c46538754b85f2a606e1b2022-12-21T18:58:28ZfasAlzahra Universityپژوهشهای تجربی حسابداری2251-85092538-15202016-11-016111810.22051/jera.2016.25342534Ranking the Factors Affecting Financial Fraud Probability, According to Audited Financial StatementsMohammad Javad Zare Bahnamiri0Esfandiar Malekian1دانشجوی دکتری حسابداری دانشگاه مازندراندانشیار گروه حسابداری دانشگاه مازندرانFraud is one of the key factors in decreasing the reliability of reports and financial statements, which in turn, has increased the risk and cost of business, reduced the investors’ confidence, and put the validity and integrity of the accounting profession into question. The purpose of this paper is to rank factors affecting the probability of financial fraud, according to Audited Financial Statements for 181 firms listed in Tehran Stock Exchange for 9 years (2006 to 2014). Finally, the questionnaires prepared by experts were analyzed through analytic hierarchy process (AHP). As a result, we found that paragraphs related to overstated or understated income or assets have the highest priority in the factors affecting the probability of financial fraud, according to Audited Financial Statements.http://jera.alzahra.ac.ir/article_2534_d82c449dbbc1da61693655f90645268c.pdffinancial fraudthe independent auditor's reporthierarchical model (AHP) fuzzy |
| spellingShingle | Mohammad Javad Zare Bahnamiri Esfandiar Malekian Ranking the Factors Affecting Financial Fraud Probability, According to Audited Financial Statements پژوهشهای تجربی حسابداری financial fraud the independent auditor's report hierarchical model (AHP) fuzzy |
| title | Ranking the Factors Affecting Financial Fraud Probability, According to Audited Financial Statements |
| title_full | Ranking the Factors Affecting Financial Fraud Probability, According to Audited Financial Statements |
| title_fullStr | Ranking the Factors Affecting Financial Fraud Probability, According to Audited Financial Statements |
| title_full_unstemmed | Ranking the Factors Affecting Financial Fraud Probability, According to Audited Financial Statements |
| title_short | Ranking the Factors Affecting Financial Fraud Probability, According to Audited Financial Statements |
| title_sort | ranking the factors affecting financial fraud probability according to audited financial statements |
| topic | financial fraud the independent auditor's report hierarchical model (AHP) fuzzy |
| url | http://jera.alzahra.ac.ir/article_2534_d82c449dbbc1da61693655f90645268c.pdf |
| work_keys_str_mv | AT mohammadjavadzarebahnamiri rankingthefactorsaffectingfinancialfraudprobabilityaccordingtoauditedfinancialstatements AT esfandiarmalekian rankingthefactorsaffectingfinancialfraudprobabilityaccordingtoauditedfinancialstatements |