Financial statements comparability and the likelihood of fraudulent reporting

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REZAEI PITENOEI YASSER; ABDOLLAHI AHMAD

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

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Paper Information

Journal: Financial Accounting Research Year:2019 | Volume:11 | Issue:2 (40) Page(s): 89-104

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Information Journal Paper

Title

Financial statements comparability and the likelihood of fraudulent reporting

Author(s)

REZAEI PITENOEI YASSER | ABDOLLAHI AHMAD | Issue Writer Certificate

Keywords

financial statements comparabilityQ1

audit feesQ1

fraudQ2

Abstract

fraudulent financial reporting that is characterized as the intentional elimination or distortion of information by CEOs to mask their fraudulent performance is counted as a serious corporate crime. Therefore, various studies have been conducted to investigate the various factors influencing the likelihood of fraudulent reporting. In the same vein, the present study, focusing on an aspect of the financial reporting environment, aims at scrutinizing the association between financial statement comparability and the likelihood of corporate fraudulent financial reporting. For this purpose, De Franco et al. (2011) model is used to measure the comparability of financial statements and the approach offered by Ribar et al. (2014) and Rahrovi Dastjerdi et al (2018), based on audit fees is to measure the likelihood of reporting fraudulent. The sample of 89 companies listed on the Tehran Stock Exchange during the years 2013-2017 is selected. Then the research hypothesis is tested using a fixed logistic regression method and panel data. The results of the research reveal that financial statements comparability mitigates the likelihood of corporate fraudulent reporting. Based on the findings of the research, it can be concluded that financial statements comparability can increase the transparency and comprehensibility of financial reports, reducing the managers' opportunistic behavior and the likelihood of fraudulent reporting.

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APA: Copy

REZAEI PITENOEI, YASSER, & ABDOLLAHI, AHMAD. (2019). Financial statements comparability and the likelihood of fraudulent reporting. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, 11(2 (40) ), 89-104. SID. https://sid.ir/paper/384527/en

Vancouver: Copy

REZAEI PITENOEI YASSER, ABDOLLAHI AHMAD. Financial statements comparability and the likelihood of fraudulent reporting. JOURNAL OF FINANCIAL ACCOUNTING RESEARCH[Internet]. 2019;11(2 (40) ):89-104. Available from: https://sid.ir/paper/384527/en

IEEE: Copy

YASSER REZAEI PITENOEI, and AHMAD ABDOLLAHI, “Financial statements comparability and the likelihood of fraudulent reporting,” JOURNAL OF FINANCIAL ACCOUNTING RESEARCH, vol. 11, no. 2 (40) , pp. 89–104, 2019, [Online]. Available: https://sid.ir/paper/384527/en

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