The purpose of this study is to investigate the effect of Weinstein and Hume's self-control learning strategies on financial fraud risk assessment. Self-control learning strategies are all psychological efforts to control a person's processes, functions, and inner state that the learner uses during learning. Therefore, its purpose is to help learn, organize, store knowledge and skills, as well as facilitate their use in the future. Weinstein and Hume's self-control learning strategies include self-control strategies for mental training, semantic development, and organization. The statistical sample of this research includes 519 auditors working in auditing firms, members of the Iranian Institute of Certified Public Accountants of Iran, and the Auditing Organization in 2021, who are selected by a simple random sampling method. The research method is a descriptive-survey and the instrument used in the research is a standard questionnaire. to statistically analyze the data and test the hypotheses, structural equation modeling is used by LISREL software. The results show that there is a significant relationship between auditors' self-control learning strategies by Weinstein and Hume method and financial fraud risk assessment. Also, self-control learning strategies, mental training, semantic development, and organization have the greatest impact on financial fraud risk assessment, respectively.

Fraud risk assessment is an integral part of audit process, which is reviewed continuously until the end of the audit process because auditors are responsible for the type, manner, and extent of procedures used in the audit process to hedge fraud risk. Therefore, their own characteristics can influence the process of fraud risk assessment. The purpose of this study is to evaluate the characteristics of auditors to reduce the risk of fraud in corporate financial reporting. The sample consists of 87 firms listed in Tehran Stock Exchange during the years 2011-2018, being surveyed in a descriptive-correlational manner using Logit regression. The results show that, in firms with a longer audit tenure, as well as in firms with auditors specialized in industry, the risk of fraud is more likely, however, in firms audited by large companies, risk of fraud is less likely.

In the past two decades caries risk prediction has been and important subject for investigators. Caries risk assessment is an effective method for the prediction of future caries. By CRA the high-risk groups are determined. Then the prevention programs in relation to high-risk groups, be perform. This article is the results of a research project which has been performed by the author in Tehran. 218 primary school children (7 years old) have participated in this study. They have been examined for caries risk factors in three stages: 1- By a questionnaire for personal and socio demographic information. 2- Bite wing radiography to diagnosis the incipient proximal caries. 3- Dental examination of the student. Results of the research showed 34 person (15.6%) were high-risk, 63 person were low-risk and 121 person (55.5%) were moderate risk. Some of the caries risk factor have been also evaluated.

Objective: Fraudulent financial reporting is a major concern of the audit profession. In this regard, auditors are responsible according to auditing standards. Given the importance of identification and assessment of the risk of fraud in an audit of financial statements and the importance of responses of auditors, the purpose of this study is to provide a model for identification and assessment of the risks of material misstatement due to fraud in an audit of financial statements. Methods: In order to achieve this goal, firstly, researches in this field were studied to identify the effective indicators on assessment of the risk of fraud and other effective indicators were extracted by interviewing experts. Experts' opinion on the extracted indicators was collected through a questionnaire and were agreed upon through using Fuzzy Delphi method and expert opinion poll. Subsequently, confirmatory factor analysis test was used to determine the factor load of each indicator of each component. The relationship between the influence of different indicators on assessment of the risk of fraud in the form of Structural Equation Modeling (SEM) was tested and the research model was presented. Results: The results of the study showed that 146 out of 162 indicators extracted from theoretical foundations and researches and interviews, in the form of 5 components, reached the Delphi group general consensus and the results of performing a confirmatory factor analysis showed 144 indicators were of sufficient importance. Conclusion: The components that influence the assessment of the risk of fraud in an audit of financial statements, importance respectively, are: the characteristics of the client, the characteristics of the audit firm, the characteristics of performing the audit, the environmental characteristics and the personal characteristics of the auditor. Of the 53 indicators approved in the component of client characteristics, five important indicators are: lack of sufficient managers experience; lack of fair dealing with staff; lack of appropriate work environment for employees; lack of job security; ignoring the need to monitor or reduce the risks associated with assets misappropriation. Of the 23 indicators approved in the component of audit firm characteristics, five important indicators are: having sufficient auditing tools; auditor access to databases; giving auditors reasonable rights and benefits; adequate investment in auditing; and fair dealing with Auditors. Of the 27 indicators approved in the component of the characteristics of performing the audit, five important indicators are: adjusting the audit plan and auditing tests in responses to fraud risk factors; adequate understanding of the client and its environment, including internal controls; appropriate allocation and oversight of the audit team; the discussion among audit team members; and auditor access to databases. Of the 19 indicators approved in the component of environmental characteristics, five important indicators are: lack of culture of accountability and answering; sophisticated rules and regulations; numerous laws and regulations; lack of independent oversight bodies; and inexpressive laws and regulations. Of the 22 indicators approved in the component of personal characteristics of the auditor, five important indicators are: Ability to properly understand evidence and identify evidence inconsistent with other evidence; knowledge and awareness of fraud; responsibility; confidence; ability to identification of intentional identified misstatements.

Purpose: Accounting fraud is a serious misconduct that harms the confidence of investors in the capital market and is one of the controversial topics in the financial field. Many researches have examined the effect of fraud on the capital market from different aspects, but it is still not clear whether the disclosure of frauds committed by companies in the past affects the risk of future stock price crash. Therefore, the purpose of this research is to investigate the relationship between the detection of fraud in financial statements by market participants and the risk of crashing future stock prices.Method: In order to achieve the goal of the research, 143 companies were selected among the companies admitted to the Tehran Stock Exchange during the years 1392 to 1400 by systematic elimination method and a total of 1287 company-years were considered.Results: The findings of the research show that fraud in the financial statements of companies and its detection by market participants has a positive and significant effect on the risk of crashing stock prices.Conclusion: The findings of this research show that following the disclosure of accounting frauds and the accumulation of bad news by the company and the deterioration of the quality of the disclosure and the vagueness of the information environment of the company, the trust of the investors has been lost and in turn lead to It is the risk of crashing stock prices. This supports our theoretical mechanism that accounting fraud affects stock price crash risk through information opacity.Contribution: This research can help investors to investigate the information environment of companies more deeply and understand the power of information environment of companies in their financial decisions.

This study aims to identify the best financial ratios and the most efficient method for fraud risk detection in the financial statements of the listed companies by considering the financial importance of decision-making as well as the growing fraud statistics and detrimental effects. The statistical sample included 180 companies listed in the Tehran Stock Exchange from 2014 to 2021 (532 fiscal years suspected of fraud and 908 non-fraudulent fiscal years). Theoretical foundations were first taken into account to extract 96 financial ratios. The k-NN algorithm, Bayesian network, support vector machine, and bagging method were then employed for fraud risk detection in financial statements. According to the findings, the adopted methods failed to meet the evaluation standards in general. With an accuracy of 70. 60% and a proportionality function value of 0. 2940, the gray wolf optimization (GWO) algorithm was then utilized to reduce the ratios in order to improve performance. After 31 iterations, nine appropriate financial ratios were determined. The extracted financial ratios were then used to reevaluate the effectiveness of the proposed fraud detection strategies. After the financial ratios were reduced, all of the proposed approaches yielded better results. The accuracy and efficiency of the bagging method, support vector machine, Bayesian network, and k-NN algorithm were reported 79. 25% and 81. 70%, 75. 83% and 80. 30%, 72. 01% and 74. 60%, and 74. 55% % and 75. 60%, respectively. In conclusion, the bagging method outperformed the other approaches in terms of accuracy and efficiency.

Fraud risk assessment is one of the most important processes that auditors do in their investigations. Hence, they should try to use appropriate models in assessing Fraud risk. In this regard, this study compares triangle, diamond and pentagon models of fraud in fraud risk assessment. Fraud triangle model introduces pressure/ motivation, opportunity and justification as dimensions of fraud. However, the fraud diamond model, in addition to the three dimensions mentioned above, considers the capability dimension to assess fraud risk. The fraud pentagon model, in addition to the four dimensions, also considers the arrogance dimension as one of the dimensions of fraud. In order to compare these models, an experimental case has been used. Analysis of variance, Tukey and Scheffe tests were used to test the research hypotheses. The statistical population of the research is the certified public accountants working in the audit organization and audit firms in year 2018 which were 1462 auditors in total. Cochran formula was used to calculate the size of sample. According to the statistical population, stratified sampling method was used. The statistical sample consisted of 252 auditors. The results show that the difference of fraud risk assessment among three models is significant. Since this study was conducted with respect to Iran's environment, it can be said that the use of the pentagon fraud model can result to a more appropriate assessment of fraud risk. Therefore, it is recommended that auditors conduct fraud risk assessment using the pentagon fraud model.

Fraud is normal penman in business main object of this paper, is investigation data mining & financial fraud based on financial ratios.The results paper indicate that, data mining technique for financial fraud is suitable. Also, this technique as core of manager think for business management at fraud.

One of the essential levels of the audit is the fraud risk assessment. In addition, a crucial subject of the audit is investigating the effect of individual moods in auditors’,critical thinking and its effect on fraud risk assessment. On the other hand, the most important thoughts of a person consist of individual moods effectiveness in a business entity, perform the tasks of each person in time, and achieving its goals. Fraud risk assessment is that the auditor must ensure that the financial statements have no distortion caused by mistake or fraud. In the present study, the statistical population consists of 226 auditors in 2019 which are selected with random sampling. This research approach is descriptive-survey and used standard questionnaires. Data and hypotheses tests of the structural equation modeling were analyzed by LISREL software. The present study resulted that individual moods effectiveness has a significant impact on audit critical thinking with error in fraud risk assessment. Furthermore, negative moods have a significant impact on critical thinking. Positive and negative moods no significant impact and auditor critical thinking have a significant impact on audit judgment in fraud risk assessment

Background: Management responsibility is creating the right organizational climate in which fraud is the worst crime. methods of identifying fraud play an important role in preventing fraud. Objective: To provide financial policy to management in predicting financial fraud by using neural network data mining Research Method: Descriptive-applied research method and time domain is also from 2008 to 2017. In this study, financial ratios for both fraudulent and non-fraudulent samples and network data mining were analyzed. Pearson's correlation coefficient was then examined for the model linearity for financial ratios and the elimination of independent correlated variables. In the next step, the neural network method was used to provide financial policy to management regarding the prediction of financial statement fraud. Findings: The decision tree method is effective in providing financial policy to management in predicting financial statement fraud. Conclusion: Since the decision tree method has 65. 4% correct forecast, it can be effective in providing financial policy to management to predict fraud.