The antecedents of fraudulent financial reporting in companies in financial crisis

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Safikhani Farhad; Yaghoobnezhad Ahmad; Jahanshad Azita

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2023 | Volume:12 | Issue:45 Page(s): 251-270

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Title

The antecedents of fraudulent financial reporting in companies in financial crisis

Author(s)

Safikhani Farhad | Yaghoobnezhad Ahmad | Jahanshad Azita | Issue Writer Certificate

Keywords

Companies with financial crisis

Fraudulent Financial Reporting

information asymmetry

overinvestment

Corporate reputation

Abstract

The present study examines the antecedents of Fraudulent Financial Reporting in companies in financial crisis. The antecedents of Fraudulent Financial Reporting include information asymmetry, over-investment, and damage to the company's reputation. The statistical society using the screening method consists of 276 listed and OTC companies during the years 2014 to 2018, which in order to separate it into two categories of companies with Fraudulent Financial Reporting and companies without Fraudulent Financial Reporting, from the paragraphs of the audit report are used. The results of testing the research hypotheses showed: 1) The frequency of Companies with financial crisis that resort to Fraudulent Financial Reporting is significantly higher than Companies with financial crisis that do not resort to Fraudulent Financial Reporting. 2) In Companies with financial crisis and Fraudulent Financial Reporting in the previous financial period and the current financial period, the amount of information asymmetry between managers and stakeholders is significantly higher than Companies with financial crisis and no Fraudulent Financial Reporting. 3) In Companies with financial crisis and Fraudulent Financial Reporting in the previous financial period and the current financial period, the frequency of companies with over-investment is significantly higher than companies whith financial crisis and no Fraudulent Financial Reporting. 4) There is no significant difference between Companies with financial crisis and Fraudulent Financial Reporting and Companies with financial crisis and no Fraudulent Financial Reporting in the next financial period in terms of damage to the company's reputation.

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