When earnings are managed, firms do not have the cash to support dividend payments Firms could borrow to pay dividends; however, borrowing would invite unwanted scrutiny of their financial statements. This leads to a prediction that dividend paying firms are less likely to engage in financial accounting fraud because ex ante they know they will not be able to maintain any established dividends on overstated earnings. Cash kept within the firm enables insiders to consume private control benefits, but no private benefits can be consumed from cash paid out Insiders and managers who decide to pay dividends would therefore have less private benefits to consume and also have less incentive to conceal such private benefits. As a result, reported earnings of dividend paying firms are less likely to be manipulated. The purpose of the current research is to study the relationship between dividend policy and fraud in listed firms on the stock exchange during the period 2005 to 2012. To do this, first has been examined the relation between dividend policy and fraud in order to find out whether there is a negative relation between dividend paying status and fraud or not. Then the dividend policy has been compared between fraudulent and non-fraudulent firms to determine if fraudulent firms can apply the same dividend policy that non-fraudulent firms have. The research hypotheses have been tested by using logistic regression, two-sample t-test and multiple regression. The findings suggest that there is a significant negative association between dividend and fraud which means dividend payer commit fraud less likely than others. Also the relationship between current profit and dividend is weaker for the fraudulent firms than for the non-fraudulent firms which means the dividend policy in fraudulent firms is different from non-fraudulent firms.

fraud is a global and expanding problem, so that the costs and resources that are lost due to it are very significant and its exact dimensions cannot be determined. this research is aimed at identifying the major causes of fraud and developing a fraud detection model for forensic accountants in Iran.A qualitative method based on multi-grounded theory is used. The statistical society of the research includes experienced experts of the Center of Official Justice Experts with at least 10 years of professional work experience and at least a master's degree. The theoretical method was used for sampling. Also, to collect data, 21 in-depth semi-structured interviews were conducted with professional experts, based on the rule of theoretical saturation.Based on the results of data analysis, causal factors affecting fraud detection are knowledge of different sciences, relevant skills, and abilities, fraud handling tools, and experience. It also requires strategies at different individual levels, the center of experts and the center of lawyers, the company and the government. To apply and implement strategies, it is necessary to provide a set of contextual conditions including education and research, culture and ethics. Also, the principles of professional ethics, the threat of court accountants, and the lack of supervision of the administrative procedures of cases have a negative impact on the implementation of strategies as intervening conditions. The results of this research can help legislators, regulatory institutions, judicial institutions to improve the quality components of court accounting in order to detect and prevent crimes.

The primary objective of this study is to investigate the relationship between tax avoidance and fraud in accounting of firms accepted in Tehran stock exchange. In order to clarify the related views, the extreme (opportunistic) earnings management as an indicator for reducing fraud in accounting and also various criteria of tax avoidance measure have been used. At first, the study attempts to identify the fraudulent companies by using financial information of 170 companies listed in Tehran Stock Exchange during the period of 1382 to1390 and utilizes the multivariate linear regression analysis with a panel layout. The results imply that there is a meaningful direct relationship between tax avoidance and corporate accounting fraud when tax avoidance measure criterion is the effective cash tax rate and permanent tax differences. And when tax avoidance measured by long-term effective cash tax rate, there is no meaningful relationship between tax avoidance and corporate accounting fraud observed.

Managers may engage in unethical behavior, such as the use of abnormal accruals and fraudulent activities, for personal gain and the prevention of violations of debt contracts. In addition, investors' pressure to increase company earning and value can increase the severity of accounting misconduct, Also, behavioral aspects such as investor optimism and attitudes toward the company are among the factors that can influence the incentives of managers to adopt investment policies and earnings reporting. Therefore, the purpose of this study is to determine the effect of investors' optimism on probability of fraud, abnormal accruals, and Big-Bath Accounting. In this research, the financial information of 141 companies accepted in Tehran Stock Exchange during the period of 2011 to 2020 has been used. The results of this study, using by multivariate linear regression model and panel data method, show that optimism of investors has a positive and significantly in the probability of fraud and abnormal accruals and by the increase of investor optimism, the probability of fraud and abnormal accruals increases. Also, the results showed that investors' optimism reduced the Big-Bath Accounting as one of the aspects of earning management.

The present study seeks to identify and rank the factors affecting fraud or fraudulent activities of accountants by using fraud triangle theory. This is an applied study using descriptive-correlation method to analyze the data. This is also a survey using cross-section method to collect the data. This study includes a two-year period covering 2015 and 2016. The population is composed of the accountants of Yazd city. To select the sample, an unlimited population is identified and finally the sample which is based on Morgan table includes 388 individuals. To achieve the intended sample, 430 questionnaires are distributed and 402 ones are returned back. The reliability of the questionnaire is determined by Chronbach’ s alpha which is 0. 869 and it confirms the reliability. To analyze the data, confirmatory factor analysis, second order confirmatory factor analysis and structured equation modelling are used. Friedman test is selected to determine the ranking of fraud factors. The findings reveal that the triple components of fraud triangle impact fraud and fraudulent activities of accountants. The results about factors’ ranking represent that the most significant factor of fraud is the presence of fraud opportunity.

The increase in white collar and financial corruption caused the accountant to be equipped with forensic accounting skills. In order to include the issues of Anti-fraud and forensic accounting in the curriculum of educational institutions and universities, it is necessary to conduct a Careful review of the knowledge, skills and abilities necessary for those who want to acquire knowledge and skills in this field. The purpose of this research is to provide an educational curriculum on anti-fraud and forensic accounting issues that could be used as a basis for teaching those topics in the educational and academic centers, public and private organizations, official justice experts and other related institutions.This research, which lasted more than a year and a half, was done by Meta synthesis on the curriculum of the educational and academic centers in the world, and published articles and books. It containing 32 units (including 10 specialized units, 12 basic units and 6 optional units and 4 units of thesis). The quality of this curriculum has been examined through a questionnaire distributed among 39 experts with the necessary knowledge in the field of Anti –Fruad and forensic accounting. The results of the one-sample t-test indicate that, according to experts, this curriculum passes the knowledge and skills necessary for anti –fraud and forensic accounting to students in this field and has the necessary comprehensiveness.

AbstractTax is an expense that imposed by the government on all for-profit units that generate revenue in some way. Tax strategy is generally defined as an obvious tax reduction. Managers strategically use corporate disclosures to mislead or influence investors' perceptions of corporate value. The purpose of this study is to investigate the effect of Tax aggressiveness and Accounting Fraud on Financial Reporting Readability in firms listed in Tehran Stock Exchange. Based on this, the information required for the research was extracted from 87 firms listed in Tehran Stock Exchange during the years 2010-2018. In this study, multivariate linear regression model has been used to test the hypotheses. Findings indicate that Tax aggressiveness using the effective tax rate index does not affect the readability of financial reporting. But Tax aggressiveness using the tax shelter index has a significant negative impact on the readability of financial reporting. Also, accounting fraud has a negative and significant effect on the readability of financial reporting.

One way to prevent financial distortion is to detect it early so that precautionary measures can be taken. The aim of this study was to investigate the ability of two models of forecasting distortions based on financial statements including M-SCORE Banish and F-SCORE Decho models and to measure their accuracy. The financial statements of 164 companies listed on the Tehran Stock Exchange between 2015 Will be studied until 2019. According to the results, the accuracy of Dechu F-SCORE criterion in identifying companies with the possibility of tampering and otherwise, is more than 70, which indicates the average ability of the model in detecting fraud. Also, the ability of the above-mentioned criterion with 73.17% in detecting fraud is higher than Banish model with 69.51%. In terms of diagnostic error, type I and II errors, which indicate the error of efficiency and effectiveness of the model, respectively, in the model of Decho et al. (2011) is much less than the model of Banish. Therefore, it can be concluded that Dechu F-SCORE criterion has performed better in cases of detecting the possibility of tampering with the financial statements of companies listed on the Tehran Stock Exchange between 2015 and 2019.

With the emergence of new technologies, the use of artificial intelligence tools in the research process has intensified. The purpose of this study is to examine the effect of the fraud triangle on the tendency to commit research fraud when using GPT chat in accounting students and graduates. Scientific and literary fraud has harmful effects that distort the professional dignity of the scientific community and will doubt the trust in the findings. This research is practical in terms of its purpose, and its community consists of accounting students and graduates of different universities in the country. For this purpose, by obtaining the opinion of 182 people from the target society in the country by convenience samplingin 2023, this issue was investigated. To examine the findings, the effect of the dimensions of the cheating triangle, including motivation, opportunity, and justification, on the tendency to commit research fraud when using GPT chat in accounting students and graduates was tested by partial least squares technique and structural equations in PLS software. The findings of the research showed that there is a positive and significant relationship between the dimensions of the cheating triangle, including motivation, opportunity, and justification, on the tendency to commit research fraud when using GPT chat in accounting students and graduates and the tendency to commit research fraud when using GPT chat in accounting students and graduates, the intensity of which is 70%. The general finding of this research indicates the need to pay more attention to the category of tendency to cheat and plagiarism in accounting studies so that a better environment can be created in line with the better use of artificial intelligence.