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.

A cursory look at the formation of corruption and financial fraud cases shows that fraud is always disclosed after a considerable period of time from the date of the fraud, often through reports of intelligence agencies, informed staff and managers, and the media; only a small percentage has been revealed by corporate accountants. In this regard, the purpose of this study is to provide a model for disclosing fraudulent actions for accountants with an emphasis on effective factors. During the implementation stages of the present study, the most important indices were obtained by studying the theoretical foundations. Based on these indices, interviews were conducted with experts and some codes were extracted relying on the results of these interviews. Finally, based on the results of these interviews with experts and extracting keywords and key answers, a model was presented with a factor analysis approach. It is worth mentioning that after conducting several studies, we conducted 12 semi-structured interviews. Open-ended questions were used in these interviews. In summary, the results of the present study showed that personal responsibility, sense of importance, philosophical attitude, risk-taking, cultural characteristic of distance from power, cultural characteristic of corporate citizen, organizational commitment and experience of similar cases have a positive and increasing effect on the extra-organizational disclosure of the frauds.

The purpose of this research is to examine the difference between the perception of internal and external auditors, in relation to the efficiency of 36 red flag of SAS No.99, in order to detect the fraudulent financial reporting. The SAS No.99 commit the auditors to use the red flags to audit the financial statements toward detection of fraudulent financial reporting.The results of this study revealed that there is no specific difference between the perception of internal and external auditors, and from their point of view the most effective red flag is "Inadequate monitoring of significant internal control". Both groups of auditors categorize that red flags coming from "Opportunity" is more effective than red flags coming from "Attitude and Incentive" in detection of fraudulent financial reporting.Also it became clear that the amount of experience and position of job is effective in perception of internal auditors with regard to efficiency of red flags, however, these two variable are not effective for external auditors.

Bank fraud is one of the most threatening problems that any human society is facing due to its destructive effects. This refers to the intentional use of false information to defraud another person or organization of money or assets. The banking industry has used law-based systems for decades to detect fraud and humanly investigate transactions. Law-based systems include algorithms that perform various types of detection operations that are manually written by fraud experts. These systems require manual adjustment of scenarios, which challenge the implicit recognition of trading correlations that point to fraud. Given the inherent weaknesses of the law-based fraud detection approach in banks and the limited data used on commonly supervised machine learning algorithms, there is an urgent need for new fraud detection techniques or systems that can counteract the rapid rise of fraud and money laundering. This research uses a review approach and with the aim of examining the methods of detecting bank fraud, examines the research literature and describes the relevant results.

As e-commerce sales continue to grow, the associated online fraud remains an attractive source of revenue for fraudsters. These fraudulent activities impose a considerable financial loss to merchants, making online fraud detection a necessity. The problem of fraud detection is concerned with not only capturing the fraudulent activities, but also capturing them as quickly as possible. This timeliness is crucial to decrease financial losses. In this research, a profiling method has been proposed for credit card fraud detection. The focus is on fraud cases which cannot be detected at the transaction level. Based on the fact that there are strong periodic patterns in cardholders' behavior, the time series of aggregated daily amounts spent on an individual credit card has been considered in the proposed method. In this method, the inherent periodic and seasonal patterns are extracted from the time series to construct a cardholder's profile. These patterns have been used to shorten the time between when a fraud occurs and when it is finally detected. Simulation results indicate that the new approach has resulted in a timelier fraud detection, improved detection rate and consequently less financial loss in the cases where a cardholder follows a regular or semi regular periodic behavior. The proposed method is equally applicable to other e-payment methods with minor application-specific modifications.

Purpose: Fraud is a clever manipulation of financial statements by management that misleads users. The accounting literature shows that companies with higher social responsibility are less likely to engage in fraudulent activities. Therefore, the purpose of this study is to determine the effect of corporate social responsibility on fraudulent financial reporting in companies listed on the Tehran Stock Exchange. Method: The statistical population of this research is the companies listed on the Tehran Stock Exchange. The required data has been extracted from Rahavard Novin database and Codal site. Based on the screening method, 165 companies in the period 1390 to 1398 have been selected. The logit regression was also used to test the research hypothesis. Results: Findings show that social responsibility reporting has a negative effect on fraudulent financial reporting and as the corporate social responsibility score increases, the likelihood of fraudulent financial reporting decreases. Conclusion: Based on the research results, it can be stated that socially responsible companies are more inclined to pursue ethical activities to achieve social welfare. So they have less incentive to engage in fraudulent activity. Social responsibility also increases the company's profitability. As a result, good profitability and lack of financial problems reduce the possibility of fraudulent activity. Contribution: Providing evidence to reduce the likelihood of fraudulent reporting by increasing corporate social responsibility scores raises awareness of users of financial statements and legislatures and improves future economic decisions. The results of this study also expand the accounting literature in the field of fraud and social responsibility.

Criminal activities, such as fraudulent financial reporting and misappropriation of assets; It is a widespread problem that companies around the world face. According to theoretical and empirical research, the most common technique used for fraudulent financial reporting involves the misuse of assets for personal gain, but on the contrary; Fraudulent financial reporting (although it often does not occur) will do the most damage. The main responsibility for preventing and detecting fraud lies with management. However, in addition to management, the board of directors, audit committees, internal auditors and independent auditors all have an important role and responsibility in the ability to rely on reliable financial statements. One of the important tasks of internal auditing is to provide effective assurance services and impartial review of evidence to independently evaluate the processes of corporate governance, internal controls and risk-based detection management to prevent fraud with the aim of minimizing it.

Nowadays, data classification is extremely important used with the purpose of identifying the features that indicate the group of the classification of each item. Classification of the user auctions is one of the usages of classification. In previous years, electronic auctions have become more important, so detecting fraudulent activities has attracted attention of many researchers. One type of fraud is the collusion of fraudulent users at the auction, which is a very dangerous type of fraud and if occurred, may lead to irreparable financial losses. In this paper, we propose a method that first extracts the effective features for finding normal people in the auction and then classifies the users by collective classification method. We define an edge potential function to use in collective classification, in which it uses the distance L1-norm as the similarity measure between the two adjacent nodes. The results show that the defined edge potential function is suitable for improving the classification rate of collaborative fraudulent users.

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.

The rule of fraud has a vital role on documentary credit. This rule considers as an exception to the principle of independence. In most cases, fraud is made in documents by the beneficiary, that the exception of fraud being properly applied; since the documentary credit has been formed of combination of several legal acts, the fraud may also occur in the underlying transaction. Despite the fact that most legal systems have accepted the exception of the fraud, but judicial procedures differ in terms of the limits and cases of applying fraud exception. In general, there are two approaches to extending or refusing the exception of the fraud in the underlying transaction: the broad approach, according to which the fraudulent acts should be extended to the fraudulent behavior of the underlying transaction and the narrow approach, supports the principle of independence and restricts the fraud to forgery or fraudulent documents. The examination of Civil cases of the Big Bank Fraud indicates that the majority of judges have followed the narrow approach.