Identification and prioritization of fraud methods in financial statements from the perspective of auditors

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.

Feizizadeh Ahmad

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2021 | Volume:9 | Issue:33 Page(s): 1-8

Download Full-Text

Persian Verion

View:

372

Download:

Cites:

Information Journal Paper

Title

Identification and prioritization of fraud methods in financial statements from the perspective of auditors

Author(s)

Feizizadeh Ahmad | Issue Writer Certificate

Keywords

fraudQ2

financial statementQ1

AuditingQ1

Abstract

Auditing is a regular and systematic process of data collection and evaluation of manager`s claims with regard to economic activities. Auditing determines the degree of adaption of claims with predetermined criterions and reports the results. The objective of the present study is to identify and to prioritize fraud methods in financial statements from the view point of auditors. Then, in review of the related literature fraud method in financial statements were recognized and a questionnaire with respect to Likret spectrum was planned that its validity was confirmed with experts and the reliability was calculated by Cronbach Alfa which was equal to 0/81 which was indication of data tools reliability. Statistical samples were 30 Auditing experts with 20 years of experience in this field which were selected systematically. The questionnaire distributed and the results indicated that among all fraud methods in financial statements distortion, insufficient disclosure, intentional debt and cost cancellation, exaggeration in costs and benefits, and hidden transaction subsequently with an average of 3/95, 3/83, 3/21, 3/11, and 2/98 ranked in first to fifth that from the view point of auditors they are the most practical fraud methods in financial statements in Iran.

Cites

No record.

References

No record.

Cite

APA: Copy

Feizizadeh, Ahmad. (2021). Identification and prioritization of fraud methods in financial statements from the perspective of auditors. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 9(33 ), 1-8. SID. https://sid.ir/paper/389803/en

Vancouver: Copy

Feizizadeh Ahmad. Identification and prioritization of fraud methods in financial statements from the perspective of auditors. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2021;9(33 ):1-8. Available from: https://sid.ir/paper/389803/en

IEEE: Copy

Ahmad Feizizadeh, “Identification and prioritization of fraud methods in financial statements from the perspective of auditors,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 9, no. 33 , pp. 1–8, 2021, [Online]. Available: https://sid.ir/paper/389803/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops