نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشگاه پیام نور، ایران، تهران
2 دانشگاه بوعلی سینا- عضو هیات علمی گروه حسابداری
3 عضو هیات علمی
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Institutionalized corruption in a society provides the right platform and opportunity for fraud in financial reporting. In fact, it can be said that the greater the level of corruption in a society, the greater the justification for unethical actions and behaviors, including fraud. This study aims to investigate the effect of financial Corruption on the possibility of fraudulent financial reporting. Thus, we have applies Corruption Perception Index and accountability as indexes of financial Corruption, and also in order to measurement the possibility of fraud we have taken the auditing standards approach Tehran stock exchange listed firms constitute statistical population of the research and the sample was selected imposing conditions of the research variables to 161 firms during 2012-2021. Due to the nature of the dependent variable and the homogeneity of the sample, Logit regression method is used to test the hypotheses. The results also show there is a significant relation between the Corruption Perception Index and fraudulent financial reporting. Also, the results showed that the lower the accountability index, the higher the possibility of fraud in financial reporting.
کلیدواژهها [English]
)
