نوع مقاله : مقاله پژوهشی
نویسندگان
1 کارشناس ارشد رشته حسابداری دانشگاه تربیت مدرس
2 دانشگاه تربیت مدرس
3 حسابداری، مدیریت و اقتصاد، تربیت مدرس
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Introduction: The increasing in number and variety of fraud and error in the financial reporting system is a threat to the quality of the system. The duty of the accounting profession is to prepare and provide financial information and reports to users. The presence of fraud as a financial crisis factor poses a serious threat to public confidence in financial information and financial reporting process and has costly consequences for various groups.
Research questions: The purpose of this study is to investigate and identify the factors affecting financial reporting bias and to provide a model for it. therefore, the research questions are as follows: What are the factors affecting financial reporting bias?
Methods: In this study, using random sampling method and through interviews with experts such as university faculty and managers of the audit organization, as well as using Shannon entropy analysis
Finding: In this study, by identifying a model for financial reporting bias, the components that have the most impact on the occurrence of fraud and error in financial reporting were identified. The factors such as corporate structural characteristics, legal and regulatory factors and also corporate environmental characteristics are the most effective factors for the occurrence of error in financial reports.
Discussion and Conclusion: Based on the results of the study, it is suggested that auditors and financial managers of companies, use the proposed model presented in this research to identify as well as discover the factors that influence the occurrence of financial reporting bias (fraud and error).
کلیدواژهها [English]
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