Objective Personality and ethical characteristics have a significant impact on the professional behaviors. Financial Reporting is also a part of the accounting profession and shows firms Financial position and performance during of a Financial period. The aim of this study is to identify the relationship between Machiavellianism and ethical orientation on Fraudulent Financial Reporting. Methods The research data is collected from 234 Financial managers and auditors of listed companies in the Tehran Stock Exchange and analyzed by structural equation modeling using LISREL software. Results Given to significant manipulation in net income, the Machiavellianism has positive and significant effect on Fraudulent Financial Reporting, the idealism has no significant effect and relativism has indirect and significant effect on the tendency to Fraudulent Financial Reporting. Similarly, given to insignificant manipulation in net income, the same results were obtained. However, the relativism did not have a significant effect on Fraudulent Financial Reporting. Also, our findings show that the Machiavellianism has a direct and significant effect on both idealism and relativism. Conclusion The evidence of this study confirm that cognition and ethical characteristics could boost opportunistic behavior in Fraudulent Financial Reporting. Hence, accountants and auditors should improve their ethical values in order to enhance quality of Financial Reporting.

This paper investigates how well the Beneish and Spathis models can predict Fraudulent Financial Reporting. The coefficients of these two models were adjusted using the logistic regression and the newly adjusted models were investigated for the prediction of Fraudulent Financial Reporting. This research seeks to design a suitable native model to predict possible fraud in Financial statements. The statistical population included 99 manufacturing companies listed on the Tehran Stock Exchange (1089 observations) during the years 2009-2019. The results show that the Beneish and Spathis models are not good at predicting Fraudulent Financial Reporting, but their adjusted versions can predict it with an accuracy of 72% and 64%, respectively. The prediction accuracy rate of the extracted model based on the best explanatory variables is 79%, which shows that it is possible to predict and discover Fraudulent Financial Reporting.

In this study, the ability of artificial neural networks (ANN) as a novel method for predicting the likelihood of Fraudulent Financial Reporting of listed companies in Tehran Stock Exchange in a period of 9 years between the years 2006 to 2015 were studied. For this purpose, the information contained in the Financial statements and Financial ratios and Multilayer Perceptron model, which includes an input layer, hidden layer of visibility software MATLAB, and an output layer is, the likelihood of distorted presentation of the Financial report of Fraudulent Financial Reporting through techniques neural network was evaluated. In this regard, the first seven years of information companies, to develop and train the neural network, data validation and verification of the eighth to the ninth year of training, networking and data as test data and test network were designed. Finally, with regard to the results, it was found that the neural network modeling techniques based on neural network integrity is 97. 4% and the design and rigorous training, neural networks can be designed with reasonable accuracy the probability to detect and predict Fraudulent Financial Reporting companies.

Objective: Manager's efficiency in using corporate resources is reflected in the information presented in the Financial statements. Manager's ability can reduce Fraudulent Financial Reporting by fulfilling stakeholders expectations and improving firm's performance. On the other hand, political connections not only affect firms Financial situation, but also it can affect manager's incentives and abilities in preparation of the Financial statement and lead to significant difference in the quality of Financial Reporting. Thus, the purpose of the present research is to examine the association between managerial ability and Fraudulent Financial Reporting, and also to investigate the moderating effect of political connections on this relationship. Methods: To achieve the study objectives, 129 firms listed in the Tehran Stock Exchange were selected and studied for the period of 2011 to 2017. A panel data approach was used to test the hypotheses of research. Results: Research’ s findings show that there is a negative and significant association between managerial ability and the Fraudulent Financial Reporting. In addition, the findings show that firms' political connections with the government do not weaken or limit the impact of managerial ability to reduce fraud in Financial Reporting. Conclusion: The results show that more able managers are knowledgeable about their business and can therefore make effective judgments and estimates, they can better transform firm resources and achieve better business performance and thus reduce fraud in Financial Reporting. In addition, the results show that the effectiveness of managerial ability to reduce Financial Reporting fraud is not affected by the firms' political connections with the government.

Top executives are expected to have a better understanding of their business because of access to the company 's insider and confidential information, which will enable them to make better estimates and judgments. The main topic of this research is to examine the effect of managerial ability on Fraudulent Financial Reporting. The role of political connections on the impact of managerial ability on Fraudulent Financial Reporting was also examined. For this purpose, an example of 95 companies of listed companies in Tehran Stock Exchange during the period of 2009 to 2018 was investigated. The present research is descriptive from the point of view of purposefulness, quantitative from the strategic point of view, empirical from the perspective of approach and from the perspective of solution, field and library. To test the hypotheses, logistic regression is used. The results of the tests show that the relationship between managerial capability and Fraudulent Financial Reporting is reversed. Also، political connections failed to significantly affect the relationship between managerial ability and Fraudulent Financial Reporting.

Fraud is one of the most important issues in Financial statements accounting and auditing. The main purpose of the research is to identify the factors influencing the probability of fraud occurrence in Financial statements Reporting. This study considers earnings quality as a factor effective on identifying a fraud risk and measures it using three indexes of conservatism, earnings smoothing and accruals quality. The probability of Fraudulent Reporting is measured using the Benish (1999) model. This study examines Financial information of 174 firms listed in Tehran Stock Exchange during the period from 2010 to 2015, that is 1044 observations. The research data are analyzed by panel data technique with fixed effects and its hypothesis test is through the multiple regression model. Findings indicate that conservatism has a significant and negative effect on the fraud probability and arbitrary accruals have significant positive effect on the fraud probability. Finally, the research findings could not approve a significant relationship between earning smoothing and fraud probability in Financial Reporting.

The present study examines the antecedents of Fraudulent Financial Reporting in companies in Financial crisis. The antecedents of Fraudulent Financial Reporting include information asymmetry, over-investment, and damage to the company's reputation. The statistical society using the screening method consists of 276 listed and OTC companies during the years 2014 to 2018, which in order to separate it into two categories of companies with Fraudulent Financial Reporting and companies without Fraudulent Financial Reporting, from the paragraphs of the audit report are used. The results of testing the research hypotheses showed: 1) The frequency of companies with Financial crisis that resort to Fraudulent Financial Reporting is significantly higher than companies with Financial crisis that do not resort to Fraudulent Financial Reporting. 2) In companies with Financial crisis and Fraudulent Financial Reporting in the previous Financial period and the current Financial period, the amount of information asymmetry between managers and stakeholders is significantly higher than companies with Financial crisis and no Fraudulent Financial Reporting. 3) In companies with Financial crisis and Fraudulent Financial Reporting in the previous Financial period and the current Financial period, the frequency of companies with over-investment is significantly higher than companies whith Financial crisis and no Fraudulent Financial Reporting. 4) There is no significant difference between companies with Financial crisis and Fraudulent Financial Reporting and companies with Financial crisis and no Fraudulent Financial Reporting in the next Financial period in terms of damage to the company's reputation.

Earnings management is defined as earnings manipulation by management to achieve a part of prejudiced expected earnings. This research evaluated the effect of environmental structures on Fraudulent Reporting of companies by anticipating causal relationships between the structures of business environment change, long-term executive perspective, accounting experience, Organizational culture and corporate affairs, accepting prominent stakeholders, and Fraudulent Reporting. The population was top and middle managers and Financial managers of the companies, and a standard questionnaire was used to collect data. Analyzes were based on a structural modeling approach after performing the reliability and validity tests of the sample data. The results showed that business environment changes, accounting experience, and the acceptance of prominent stakeholders negatively affected Fraudulent Reporting.

Fraudulent Financial Reporting that is characterized as the intentional elimination or distortion of information by CEOs to mask their Fraudulent performance is counted as a serious corporate crime. Therefore, various studies have been conducted to investigate the various factors influencing the likelihood of Fraudulent Reporting. In the same vein, the present study, focusing on an aspect of the Financial Reporting environment, aims at scrutinizing the association between Financial statement comparability and the likelihood of corporate Fraudulent Financial Reporting. For this purpose, De Franco et al. (2011) model is used to measure the comparability of Financial statements and the approach offered by Ribar et al. (2014) and Rahrovi Dastjerdi et al (2018), based on audit fees is to measure the likelihood of Reporting Fraudulent. The sample of 89 companies listed on the Tehran Stock Exchange during the years 2013-2017 is selected. Then the research hypothesis is tested using a fixed logistic regression method and panel data. The results of the research reveal that Financial statements comparability mitigates the likelihood of corporate Fraudulent Reporting. Based on the findings of the research, it can be concluded that Financial statements comparability can increase the transparency and comprehensibility of Financial reports, reducing the managers' opportunistic behavior and the likelihood of Fraudulent Reporting.