The Relationship between Fraud in Financial the Relationship between Fraud in Financial Reporting of Peer Firms in the Same Geographical Region and Fraud in Company Financial Reporting: The Moderating Role of Industry Competition

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Fattahi Nafchi Hassan; Joodaki Mohammad; Ghanbari Sara

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

Journal Paper

Paper Information

Journal: حسابداری و منافع اجتماعی Year:2024 | Volume:14 | Issue:2 Page(s): 103-124

Download Full-Text

Persian Verion

View:

Download:

Cites:

Information Journal Paper

Title

The Relationship between Fraud in Financial the Relationship between Fraud in Financial Reporting of Peer Firms in the Same Geographical Region and Fraud in Company Financial Reporting: The Moderating Role of Industry Competition

Author(s)

Fattahi Nafchi Hassan | Joodaki Mohammad | Ghanbari Sara | Issue Writer Certificate

Keywords

Fraud in Fiancial Reporting

Peer Firms

Industry Competition

Abstract

Purpose: The purpose of this research is to examine the relationship between fraud in the company's financial reporting and fraud in the financial reporting of peer firms active in a similar geographic region, taking into account the moderating effect of competition in the industry.Research Method: This research is an applied study with an inductive approach and based on panel data analysis. In this research, the information of 11 listed petrochemical firms active in Pars Energy Special Economic Zone during 2011 to 2022 was used for 12 years. Also, for further analysis, the information of 32 listed firms active in petrochemical industry during the same time period has been used.Results: The results showed that fraud in the financial reporting of active firms in the same geographic region has a positive and significant relationship with fraud in the company's financial reporting. Competition in the industry does not have a significant effect on the intensity of the relationship between fraud in the financial reporting of firms operating in the same geographic area with fraud in the company's financial reporting, but competition in the industry increases the effect of the relationship between fraud in the financial reporting of firms operating in the same geographic region on fraud in reporting. The company is financed.Conclusion: The findings of this research showed that ethical misconduct and fraudulent financial reporting do not occur in a vacuum, and that neighboring firms have an impact on the willingness to commit violations and fraud in financial reporting.Contribution This study provides valuable insights into the factors influencing financial reporting fraud, focusing on peer companies in Iran, to provide stakeholders.

Multimedia

No record.

Cites

No record.

References

No record.

Cite

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans