Presenting a Model for Accountants' Understanding of Fraud Detection Practices with an Emphasis on Effective Factors

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Mostafavi Makerani Seyed Vali; Garkaz Mansoor; Matoofi Alireza; Khozein Ali

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2023 | Volume:12 | Issue:46 Page(s): 297-312

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Information Journal Paper

Title

Presenting a Model for Accountants' Understanding of Fraud Detection Practices with an Emphasis on Effective Factors

Author(s)

Mostafavi Makerani Seyed Vali | Garkaz Mansoor | Matoofi Alireza | Khozein Ali | Issue Writer Certificate

Keywords

Fraud actions

intra-organizational detection

frau

Abstract

Nowadays, fraud reporting is considered as a significant mechanism in preventing and detecting fraud. The purpose of the study was to present a model for detecting fraud actions for accountants with an emphasis on and combining effective factors that individual and organizational factors can justify. Regarding this, the most critical indices were obtained by examining the theoretical foundations, according to which the questions and interviews were conducted with 12 experts. Based on the results of these interviews, some codes were extracted and then the model was presented using factor analysis. The results indicated that personal responsibility, sense of importance, philosophical attitude, risk-taking, cultural characteristics of distance from power, cultural characteristics of corporate citizenship, organizational commitment and experiencing similar cases have positive and increasing effects on detecting fraud and personal cost factors, job or family dependence on violators (great power of the violator in the organization) and a history of poor dealings with violators (frustration with the revealed fraud investigation mechanism), have a negative and reducing effect on the detection of fraud.

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