In this paper, the fraud detection model in financial statements is examined by using the financial ratios tool. The purpose of the fraud detection model is to examine the financial statements using the financial instrumnet tool. The period of this research is considered to be 1339-1394. The statistical population includes all companies accepted in Tehran Stock Exchange. The statistical sample consisted of 35 healthy companies with healthy, non fraudulent statements in the Tehran Stock Exchange, which had been listed on the Stock Exchange before 1387, and during this period, at least once in the list of the Top Vocational Companies Declared by the Stock Exchange. Research in terms of the purpose of the theoretical type and in terms of analytical-experimental methodology. In order to investigate the relationship between independent variables and dependent variable, two – way independent t-test and Mann-Whitney test as well as developed logistic regression model were used. The results of the research showed that by using the financial statements analysis of listed companies Securities can be discovered in fraudulent financial reporting. The results of the research indicate that all financial ratios include the ratio of total debt to total assets, the ratio of liquidity to current debt, the financial ratios of current assets to current debt, and the ratio of net profit to equity in determining fraud. Has an effective role.

Introduction: Evaluation of financial performance of organizations is regarded as an important financial function of managers since this allows them to make the right decisions and maintain the organizational productivity and control. The aim of this study was to assess the financial performance of medical universities in Iran employing financial ratio analysis.Methods: This was a cross-sectional descriptive study. Qualitative and quantitative data analysis techniques were used. Content analysis and Delphi panel qualitative data collection techniques were applied to enrich our understanding of the financial statements and ratios in medical universities in Iran. Additionally, a questionnaire was used to collect quantitative data on the financial statements and ratios of all 38 medical universities. The sampling method used was purposive, and for data analysis standard deviation variation, mean central tendency and frequency were used.Findings: Financial ratios (12), grouped in two categories of liquidity ratios, activity ratios and productivity of resources, were identified. The most important financial ratios were: quick ratio (mean=2.53), current ratio (mean=3.58), collection period ratio (mean=114), operating income, divided by total fund (mean=0.44), budget productivity (mean=0.79) and the assets return rate (mean=0.84).Discussion: The results indicate that the mean of liquidity ratios in medical universities in Iran was higher than the other sectors. This was due to the inappropriate year-end allocation of annual funds by the government. The other findings on activity ratio and operating cash flow ratio indicate lack of financial resources management regarding the assets conversion and resources and capitals combination within the universities studied. This shows that medical universities in Iran have not used the authoritative power of the board of trustees. We recommend further research on the development and standardization of financial reports in accordance with the type of services, disposable incomes, trade, and financial regulations in medical universities.

Provision and presentation of quality information is a prerequisite for decision making by stakeholders of business units. One of the features of this information is having the ability to compare with other peer companies, as one of the quality features of this information. Social responsibility can affect the qualitative characteristics of financial reporting. Therefore, the purpose of this study is to investigate the relationship between corporate social responsibility and the ability to compare financial statements as one of the most important features of financial reporting. To achieve the purpose of the study, the composite data of 114 companies listed on the Tehran Stock Exchange in the period 20102020 were analyzed using multivariate linear regression. Findings showed that there is a positive and significant relationship between corporate social responsibility and the ability to compare financial statements. Based on these findings, it can be said that social responsibility obliges company managers to adhere to their ethical commitments and provide accurate and quality information to their stakeholders. To do this, they use quality and similar standards and procedures that help reduce information asymmetries at the company level, employees, stakeholders, peer companies and even the capital market.

The term auditor style to determine a unique set of internal working rules each audit firm to perform audit standards and application generally accepted accounting principles between their clients are used. Audit style implies that two companies audited by the same auditor, subject to the same audit style, are more likely to have comparable earnings than two firms audited by two different audit firms with different styles.The sample consists of 63 companies listed in Tehran Stock Exchange for the period 2002 to 2013. The tests are based on pairs of firms and a total of 4344 pairs of firms as observations are used. In the present study used correlation method and multiple regression and is performed regression analysis for hypothesis test.The findings show that clients of other audit firms member of certified public accountants society in the same industry and year than to clients of audit organization have more similar in accruals and earnings structure. Also clients of other audit firms in the same industry and year than to their non-clients have more similar in accruals and earnings structure.Finally the findings show that audit style is effective to comparability of financial statements.

The aim of this study is investigation into the effect of financial statements comparability on real earnings management in the listed companies on Tehran Stock Exchange. Required data were collected from the financial statements of 80 firms during 1390-1394. To examine the hypotheses, we used multivariate regression with pooled data. Comparability of financial statements is calculated based on Di Franco et al. (2011). Real earnings management is calculated based on developed model by De chow et al (1998) and Chowdhury (2006). The results revealed that there is positive and significant relationship between financial statements comparability and real earnings management criteria (unusual operating cash flow, abnormal production costs and optional extraordinary costs). In other words, with increasing the comparability of financial statements, managers' tendency to real earnings management would be increased to present a desirable of their current performance by manipulating real activities such as overproduction and abnormal increase in sales volume.

In the framework of financial reporting quality, disclosure complexity is one of the most important issues to deal with. An important aspect of disclosure complexity is financial statements readability. Researches show that managers try to protect interests of stakeholders as well as interests of themselves by manipulating financial reporting and complicating financial statements. The purpose of this study is to examine the relation between corporate social responsibility and annual reports readability. In order to measure social responsibility, six dimensions of environmental issues, products and services, human resources, customers, social responsibilities, and energy are used, and a logarithm of total points is applied to measure social responsibility points. Also, to measure annual reports readability, the study uses the Fog index which is a combination of the words number in each sentence and the percentage of complicated terms. The research sample consists of 60 firms listed in Tehran Stock Exchange from 2012 to 2017 with 350 observation and the research hypotheses are tested using multivariate regression method. Findings indicate that there is a significant positive relation between corporate social responsibility and financial statement readability, thus, any increase of corporate social responsibility results in an increase of Fog index and decrease of financial statements readability.

Fraud is one of the key factors in decreasing the reliability of reports and financial statements, which in turn, has increased the risk and cost of business, reduced the investors’ confidence, and put the validity and integrity of the accounting profession into question. The purpose of this paper is to rank factors affecting the probability of financial fraud, according to Audited Financial Statements for 181 firms listed in Tehran Stock Exchange for 9 years (2006 to 2014). Finally, the questionnaires prepared by experts were analyzed through analytic hierarchy process (AHP). As a result, we found that paragraphs related to overstated or understated income or assets have the highest priority in the factors affecting the probability of financial fraud, according to Audited Financial Statements.

We examines published data to develop a model for detecting factors associated with Fraudmental financial statements (FFS). Most Fraudmental financial statements in Tehran Stocks Exchange (Tse) Listed Companies, can be identified on the basis of the financial ratios. We use a sample of 68 firms includes 34 with FFS and 34 non-FFS. Nine financial variables are selected for examination as potential predictors of FFS. Univariate and multivariate statistical techniques (logistic regression) are used to develop a model to identify factors associated with FFS. The model is accurate in classifying the total sample correctly with accuracy rates 83.8 per cent. The results therefore demonstrate that the models function effectively in detecting FFS and could be of assistance to Investors and auditors, both internal and external and taxation, Government bodies and to the banking system.