Forecasting the Financial Statements Fraud Detection of Companies Listed on the Stock Exchange

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Bahrami Aso; NORAVESH IRAJ; Raad Abbas; Mohamadi Molqarani Ataollah

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Journal Paper

Paper Information

Journal: JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL Year:2020 | Volume:16 | Issue:65 Page(s): 35-59

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Title

Forecasting the Financial Statements Fraud Detection of Companies Listed on the Stock Exchange

Author(s)

Bahrami Aso | NORAVESH IRAJ | Raad Abbas | Mohamadi Molqarani Ataollah | Issue Writer Certificate

Keywords

Fraudulent financial statementsQ1

Theory of fraud triangleQ1

Earnings managementQ1

Abstract

The overall purpose of publishing financial statements is to provide information about financial status, performance results, and cash flows to stakeholders. Users' trust, especially investors, shareholders, and creditors, with the information in these statements is an incentive that leads one to fraud in financial reporting. The purpose of present research is to predict fraud in Fraudulent financial statements fraud. This triangle is based on the assumption that one is motivated to commit fraud when there are three elements of fraud. These three elements are 1. some perceived motivations for fraud, 2. some opportunities for fraud, and 3. methods of reasoning that fraud does not harm the value of the perpetrator (Cressey, 1973). In this study, the dependent variable of financial statement fraud is used by the researcher as a substitute for Earnings management (profit). Independent variables include the pressure of financial stability, the greed of the perpetrator, ineffective supervision, effective supervision, the pressure of external expectations, and predicted financial goals. The statistical population of the study is listed companies in Tehran Stock Exchange and the statistical sample of 98 companies is selected through systematic elimination method during the years 2012-2018. The results of testing the research hypotheses using multivariate regression model and panel data model showed that the pressure of financial stability has a significant relationship with financial statements Fraud.

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APA: Copy

Bahrami, Aso, NORAVESH, IRAJ, Raad, Abbas, & Mohamadi Molqarani, Ataollah. (2020). Forecasting the Financial Statements Fraud Detection of Companies Listed on the Stock Exchange. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, 16(65 ), 35-59. SID. https://sid.ir/paper/408699/en

Vancouver: Copy

Bahrami Aso, NORAVESH IRAJ, Raad Abbas, Mohamadi Molqarani Ataollah. Forecasting the Financial Statements Fraud Detection of Companies Listed on the Stock Exchange. JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL[Internet]. 2020;16(65 ):35-59. Available from: https://sid.ir/paper/408699/en

IEEE: Copy

Aso Bahrami, IRAJ NORAVESH, Abbas Raad, and Ataollah Mohamadi Molqarani, “Forecasting the Financial Statements Fraud Detection of Companies Listed on the Stock Exchange,” JOURNAL OF MANAGEMENT AND ACCOUNTIN SCHOOL, vol. 16, no. 65 , pp. 35–59, 2020, [Online]. Available: https://sid.ir/paper/408699/en

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