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.

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.

Objective: Sas no. 99 in the U. S. A and Sas no. 240 in Iran by the requirement to decompose the misstatement risk to intentional and involuntary risks intended to increase the auditor’ s ability to detect the fraud. But one of the biases that auditors always face in the fraud detection process is a lack of enough attention to relevant evidence in the auditing process. This bias could lead to misinterpretation of audit evidence and audit failures in detecting fraud. Applying a decomposition approach for a judgment to examining, comparing, and communicating between documents may lead auditors to hold detection systematically. Accordingly, this study examined the effects of applying holistic, decomposed, and grouping methods on the sensitivity and quality of senior auditor’ s fraud risk assessments. Methods: This study is a causal-comparative, which used a 3*2 between-subjects factorial design and covariance analysis to test four hypotheses. In this research, the data obtained from a questionnaire and the sample consisting of senior auditors who are working in private auditing firms. In this study, 77 auditors assessed fraud risks, of which 42 auditors were assigned to the high and 35 auditors to low fraud risk conditions. These auditors used holistic, decomposed, and grouping methods for assessing fraud risk. Results: Covariance analysis showed that using the decomposed method leads to assessments of overall fraud risk, which is more sensitive to change in the level of fraud risk. In other words, using the decomposed method could increase the auditor’ s attention to a high level of ls of fraud risk. But when comparing the two methods, the fraud risk assessments with decomposed and holistic methods were not significantly different. Also, assessment of the sensitivity of situational risk (opportunities and incentives) to changes in the level of fraud risk was not significantly different when using decomposed and holistic methods. Also, the results indicated that using decomposed and grouping methods cannot increase fraud risk quality. Surprisingly, in the holistic method, the auditor’ s judgment was more consistent with the experts' judgments. Conclusion: The fraud issues are increasing in the world generally, and stockholders are more sensitive to these issues because of the impact on their investments. Because of this concern and as mentioned before in Sas no. 240 in Iran, Sas no. 99 in the U. S. required auditors to decompose the misstatement risk to intentional and involuntary risks to increase the auditors' ability to detect fraud. Based on the results, decomposition of the misstatement risk to intentional and unintentional risks can increase the auditors' ability to detect fraud.

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.

The purpose of this study is to provide a comprehensive framework of effective anti-fraud and financial corruption criteria in public and private sector with emphasia on the fraud triangle.In order to achieve the purpose of the study, by studying the literature and the background of the, a set of effective factors were extracted in the framework of anti-fraud and financial corruption. Then, by implementing the fuzzy Delphi method, we identified the most important influencing factors in this framework, which is based on 29 criteria and 159 sub-criteria. In the next step, after the finalization of the framework, by using the best-worst approach, the main dimensions and criteria of the framework were prioritized.The results of the fuzzy Delphi method show that 141 sub-criteria were confirmed out of a total of 159 sub-criteria . Also, the results of ranking the main dimensions and criteria using the best-worst method in this study show that the most important dimensions of the fraud triangle are "opportunity", "justification" and "motivation" respectively.The results of the research help regulatory organizations to develop integrated anti-corruption laws for companies by industry. Also, companies should strengthen the most important anti- fraud and corruption, criteria such as; environmental factors, corporate governance, motivational methods, implementation of laws and regulations, transparency and disclosure, risk management, information and communication technology, interaction of organizations with each other, business partners, attitude and way of thinking of managers, whistleblowing, and human resources procedures in the dimensions of the fraud triangle.

Nowadays, whistle-blowing is an important mechanism for detecting and preventing fraud. The purpose of the present research is to investigate factors that influence accountants’ intentions of whistle-blowing by integrating the fraud triangle components, as the external environmental factors that determine whistleblowing intention, and the extended theory of planned behavior, as the individual internal factors that determine whistle-blowing intention. In doing so, the present research develops an integrated model for whistle-blowing intentions. After examining the relationship between the components of the fraud triangle and dimensions of the theory of planned behavior, the model investigates the effects of perceived behavioral control, subjective norms, attitude toward whistle-blowing, and moral obligation on whistle-blowing intentions. The research uses surveys completed by 171 accountants of the companies listed in Tehran Stock Exchange and Fara Bourse in 2018. The results of testing hypotheses were obtained by exerting Partial Least Squares Structural Equation Modeling, and they indicate that perceived behavioral control, subjective norms, attitude toward whistle-blowing, and moral obligation posit positive and significant effects on intentions of reporting fraudulent activity. The results suggest that the integration of the fraud triangle and the theory of planned behavior represents a parsimonious theoretical framework for predicting whistleblowing intentions. Consequently, in order to promote whistle-blowing in companies, it is important to pay attention to promoting a strong ethical environment, improve reporting channels and incentive programs, and establish policies to reduce retaliation concerns.

 It is often hard to accurately estimate the cost of fraud, as many acts of fraud and abuse were not detected and undisclosed cases. The purpose of this study is to present an extended model of fraud forecasting by focusing on financial reporting quality and audit quality in Tehran Stock Exchange listed firms.  Research Questions or hypothesis Hypothesis 1: The accuracy of estimating fraud likelihood based on the Benish's initial and adjusted model and Kurdestani & Tatli's developed model, is different depending on the desired portfolios.Hypothesis 2: There is a significant difference between the accuracy of the developed current research model and other native and non-native models in predicting the fraud likelihood.  Methods Statistical analyses include 104 firms which were listed in Tehran Securities & Exchange over the period 2010 to 2022. In this study, earnings manipulation indicators have been used to detect fraud and determine fraudulent and non-fraudulent firms using five indicators consisting of total accruals, discretionary accruals, earnings smoothing in three levels such as gross profit, operating profit and net profit. Furthermore, some factors such as financial reporting quality, audit quality, fraud triangle and the role of fraud whistleblowers based on corporate governance index used to predict the likelihood of fraud, resulting in development of a fraud detection model.  Results Findings indicate that the accuracy of the Benish's initial model is higher than the Benish's developed model and the Kurdestani & Tatli's developed model; and using variables such as audit quality, disclosure, fraud triangle and internal auditing can lead to an accurate model regarding Iran’s economic environment.  Conclusion According to the findings, some variables such as audit quality, voluntary disclosure, the control test score in audit institute and internal audit are the most important factors affecting the fraud detection. Also, Beneish's model and other modified models should be adapted to the prevailing market environment and economic cycle and the affective factors should be considered in developing such models.  

The structure and style of the Arabic ode was first standardized around traditional patterns. Through the ages, however, some of its features were challenged and then shifted. Due to the emergence of other types of poetic frameworks based on folkloric patterns which were quite diverse, harmoniously charming, and had. the wonderful capacity to express passionately lovelorn emotions and to describe natural beauties, the ancient ode style was severely challenged. During the contemporary period, however, the third side of this triangle of shift is being completed. . It is a shift that tries to make the internal and external characteristics of the oldest and greatest pattern of Arabic verse different and innovative

Designing an audit plan that can respond adequately to fraud risks is one of the most important verifying activities of auditors. In this regard, this study compares triangle, Diamond and Pentagon models of fraud in audit plan adjustment. Fraud triangle model introduces pressure/ motivation, opportunity and justification as fraud dimensions. However, the fraud diamond model considers the capability dimension in addition to the three above-mentioned dimensions to assess fraud risk. The fraud pentagon model also considers the arrogance dimension, in addition to the four above-mentioned dimensions. In order to compare these models, an experimental case has been used. The statistical population of the study is certified public accountants in year 2018. The results show that using the fraud diamond model, as compared to the fraud triangle model, and using the fraud pentagon model, as compared to the triangle and diamond models of fraud, lead to more audit plan adjustment.

Purpose: The purpose of this study is to examine the evolution of financial fraud theories and presentation of the meta-model of fraud, which explains the financial and non-financial incentives for committing fraud in the form of different models. The problem of research includes the followings: What are the most important motives for committing fraud? Which fraud model can explain the motives for committing fraud in more detail? And what are the results of these models for accountants? Methodology: This research uses content analysis and meta-analysis techniques for published researches related to fraud in time period of 1950-2017. Findings: The findings of the study showed that important fraud model in the 1950s began with "fraud triangle ", which included three dimensions of pressure, opportunity and justification, and the financial problems, the weakness of internal control system, and the unfavorable situation of work were identified as a fraud motive. In the 1980s, personal characteristics and the work environment were identified, and then "person integrity" was introduced. In the 1990s, behavioral factors, especially reputation, subjective norms, and control over tendency, were identified as the motivating factor for managers. In the 2000s, the "individual capabilities" including intelligence, the position, and role of the individual were identified, and cultural and social dimensions were considered. Since 2010, there has been consideration to meta-models. Conclusion: The provided mete-model of this study includes financial and nonfinancial dimensions and is divided into four general categories of conditions, situational, normative, and human intelligence; each of them can be analyzed in three levels: individual, organizational, and international. Contribution: In this study, the components of fraud triangle and its four components (motivation / pressure, opportunity, orientation / justification and capability) are studied simultaneously and based on it, a comprehensive metamodel was presented.