The effect of managers' experience and influence on the relationship between fraudulent financial statements and the quality of financial reporting of companies listed on the Tehran Stock Exchange

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Rahmanian Koushkaki Abdolrasoul; Navidi Ensieh

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Journal Paper

Paper Information

Journal: ADVANCES IS FINANCE AND INVESTMENT Year:2021 | Volume:1 | Issue:1 Page(s): 101-118

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Title

The effect of managers' experience and influence on the relationship between fraudulent financial statements and the quality of financial reporting of companies listed on the Tehran Stock Exchange

Author(s)

Rahmanian Koushkaki Abdolrasoul | Navidi Ensieh | Issue Writer Certificate

Keywords

Fraudulent financial statements

quality of financial reporting

managerial experience

managerial influence

Abstract

The present study examines the relationship between Fraudulent financial statements and the quality of financial reporting with emphasis on the effectiveness of the experience and influence of managers in companies listed on the Tehran Stock Exchange. The present study is applied and from a methodological point of view, causal (post-event) correlation. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 131 companies were selected as the research sample and were examined over a period of 7 years between 1391 and 1397. Findings showed that there is an inverse and significant relationship between financial statement fraud and the quality of financial reporting, between managers 'experience has no effect on the relationship between Fraudulent financial statements and financial reporting quality, and also, managers' influence on the relationship between Fraudulent financial statements and quality Financial reporting has a positive and significant effect. Therefore, it is concluded that influential managers can increase or decrease the quality of their financial reports by controlling fraud factors and managing earnings in financial statements.

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APA: Copy

Rahmanian Koushkaki, Abdolrasoul, & Navidi, Ensieh. (2021). The effect of managers' experience and influence on the relationship between fraudulent financial statements and the quality of financial reporting of companies listed on the Tehran Stock Exchange. ADVANCES IS FINANCE AND INVESTMENT, 1(1 ), 101-118. SID. https://sid.ir/paper/397433/en

Vancouver: Copy

Rahmanian Koushkaki Abdolrasoul, Navidi Ensieh. The effect of managers' experience and influence on the relationship between fraudulent financial statements and the quality of financial reporting of companies listed on the Tehran Stock Exchange. ADVANCES IS FINANCE AND INVESTMENT[Internet]. 2021;1(1 ):101-118. Available from: https://sid.ir/paper/397433/en

IEEE: Copy

Abdolrasoul Rahmanian Koushkaki, and Ensieh Navidi, “The effect of managers' experience and influence on the relationship between fraudulent financial statements and the quality of financial reporting of companies listed on the Tehran Stock Exchange,” ADVANCES IS FINANCE AND INVESTMENT, vol. 1, no. 1 , pp. 101–118, 2021, [Online]. Available: https://sid.ir/paper/397433/en

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