Ranking the Factors Affecting Financial Fraud Probability, According to Audited Financial Statements

Autor:	Mohammad Javad Zare Bahnamiri, Esfandiar Malekian
Jazyk:	perština
Rok vydání:	2016
Předmět:	financial fraud the independent auditor's report hierarchical model (AHP) fuzzy Business HF5001-6182 Accounting. Bookkeeping HF5601-5689
Zdroj:	پژوهش‌های تجربی حسابداری, Vol 6, Iss 1, Pp 1-18 (2016)
Druh dokumentu:	article
ISSN:	2251-8509 2538-1520
DOI:	10.22051/jera.2016.2534
Popis:	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.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/ce3ca55d2d5c46538754b85f2a606e1b Zobrazit plný text záznamu View record in DOAJ