Identify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory

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Mohammadi Moghadam ehsan; MOEINADIN MAHMOUD; HEYRANI FOROUGH

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Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2018 | Volume:7 | Issue:25 Page(s): 123-138

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Information Journal Paper

Title

Identify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory

Author(s)

Mohammadi Moghadam ehsan | MOEINADIN MAHMOUD | HEYRANI FOROUGH | Issue Writer Certificate

Keywords

Fraud TriangleQ1

AccountantsQ1

Fraud or Fraudulent ActivitiesQ1

corruptionQ1

Abstract

The present study seeks to identify and rank the factors affecting Fraud or Fraudulent Activities of Accountants by using Fraud Triangle theory. This is an applied study using descriptive-correlation method to analyze the data. This is also a survey using cross-section method to collect the data. This study includes a two-year period covering 2015 and 2016. The population is composed of the Accountants of Yazd city. To select the sample, an unlimited population is identified and finally the sample which is based on Morgan table includes 388 individuals. To achieve the intended sample, 430 questionnaires are distributed and 402 ones are returned back. The reliability of the questionnaire is determined by Chronbach’ s alpha which is 0. 869 and it confirms the reliability. To analyze the data, confirmatory factor analysis, second order confirmatory factor analysis and structured equation modelling are used. Friedman test is selected to determine the ranking of fraud factors. The findings reveal that the triple components of Fraud Triangle impact fraud and fraudulent activities of Accountants. The results about factors’ ranking represent that the most significant factor of fraud is the presence of fraud opportunity.

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APA: Copy

Mohammadi Moghadam, ehsan, MOEINADIN, MAHMOUD, & HEYRANI, FOROUGH. (2018). Identify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 7(25 ), 123-138. SID. https://sid.ir/paper/238074/en

Vancouver: Copy

Mohammadi Moghadam ehsan, MOEINADIN MAHMOUD, HEYRANI FOROUGH. Identify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2018;7(25 ):123-138. Available from: https://sid.ir/paper/238074/en

IEEE: Copy

ehsan Mohammadi Moghadam, MAHMOUD MOEINADIN, and FOROUGH HEYRANI, “Identify and rank the factors affecting the risk of fraud or criminal acts by accounting using the fraud triangle theory,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 7, no. 25 , pp. 123–138, 2018, [Online]. Available: https://sid.ir/paper/238074/en

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