Identifying the key drivers affecting the financial misconduct of companies in the time horizon of 2033
Subject Areas : AccountingMehrdad Lorkan 1 , hasan hemmati 2 , jamal Bahri Sales 3 , Saeed Jabarzadeh Kongerloee 4
1 - PhD Student, Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
2 - Assistant Professor, Accounting Department, Raja University, Qazvin, Iran (Corresponding Author)
3 - Associate Professor, Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
4 - Associate Professor, Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
Keywords: Financial Misconduct, Information Environment, Future Research.,
Abstract :
Today, the influence of the ruling environment on the financial activities of companies cannot be underestimated. By understanding the factors that lead to financial misconduct, stakeholders and decision makers in general can adopt strategies to prevent and detect such behavior. Fostering a culture of honesty, promoting transparency, and enforcing strong regulations are essential in creating a business environment that values ethical and responsible practices. Therefore, the aim of the current research is to identify the key drivers affecting the financial misconduct of companies in the time horizon of 2033. Documentary studies, Delphi method and MICMAC software have been used to investigate the factors affecting the financial misconduct of companies. Therefore, by interviewing 28 experts and specialists from academic centers and financial managers of companies, 23 drivers affecting the financial misconduct of companies were identified in four groups of political, economic, social and legal environments during 1402. The results showed that the 6 driving forces of managers' behavior, changes in laws, competitive risks, company reputation, political relations of companies and economic control over the industry are among the most key factors affecting the financial misconduct of companies. . Therefore, with the coordinated efforts of legislators, companies and investors, we can work towards a future where financial violations are minimized and trust in the corporate world is restored.
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