Content Analysis of Financial Fraud Theories and Providing a MultiDimensional Meta-model of Fraud

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NAMAZI MOHAMMAD; HOSSEINI NIA SOMAYYEH

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Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2019 | Volume:6 | Issue:1 (20) Page(s): 1-36

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Information Journal Paper

Title

Content Analysis of Financial Fraud Theories and Providing a MultiDimensional Meta-model of Fraud

Author(s)

NAMAZI MOHAMMAD | HOSSEINI NIA SOMAYYEH | Issue Writer Certificate

Keywords

Financial FraudQ1

Fraud DiamondQ1

Fraud TriangleQ1

Multi-Dimensional Meta-ModelQ1

White-Collar CrimeQ1

Abstract

Purpose: The purpose of this study is to examine the evolution of Financial Fraud theories and presentation of the meta-model of fraud, which explains the financial and non-financial incentives for committing fraud in the form of different models. The problem of research includes the followings: What are the most important motives for committing fraud? Which fraud model can explain the motives for committing fraud in more detail? And what are the results of these models for accountants? Methodology: This research uses content analysis and meta-analysis techniques for published researches related to fraud in time period of 1950-2017. Findings: The findings of the study showed that important fraud model in the 1950s began with "Fraud Triangle ", which included three dimensions of pressure, opportunity and justification, and the financial problems, the weakness of internal control system, and the unfavorable situation of work were identified as a fraud motive. In the 1980s, personal characteristics and the work environment were identified, and then "person integrity" was introduced. In the 1990s, behavioral factors, especially reputation, subjective norms, and control over tendency, were identified as the motivating factor for managers. In the 2000s, the "individual capabilities" including intelligence, the position, and role of the individual were identified, and cultural and social dimensions were considered. Since 2010, there has been consideration to meta-models. Conclusion: The provided mete-model of this study includes financial and nonfinancial dimensions and is divided into four general categories of conditions, situational, normative, and human intelligence; each of them can be analyzed in three levels: individual, organizational, and international. Contribution: In this study, the components of Fraud Triangle and its four components (motivation / pressure, opportunity, orientation / justification and capability) are studied simultaneously and based on it, a comprehensive metamodel was presented.

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APA: Copy

NAMAZI, MOHAMMAD, & HOSSEINI NIA, SOMAYYEH. (2019). Content Analysis of Financial Fraud Theories and Providing a MultiDimensional Meta-model of Fraud. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 6(1 (20) ), 1-36. SID. https://sid.ir/paper/360807/en

Vancouver: Copy

NAMAZI MOHAMMAD, HOSSEINI NIA SOMAYYEH. Content Analysis of Financial Fraud Theories and Providing a MultiDimensional Meta-model of Fraud. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2019;6(1 (20) ):1-36. Available from: https://sid.ir/paper/360807/en

IEEE: Copy

MOHAMMAD NAMAZI, and SOMAYYEH HOSSEINI NIA, “Content Analysis of Financial Fraud Theories and Providing a MultiDimensional Meta-model of Fraud,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 6, no. 1 (20) , pp. 1–36, 2019, [Online]. Available: https://sid.ir/paper/360807/en

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