Investigating of the relationship between ethical orientation and perceptions of corporate social responsibility on fraudulent financial reporting
Investigating of the relationship between ethical orientation and perceptions of corporate social responsibility on fraudulent financial reporting
Subject Areas : Management Accounting
1 - Assistant Professor, Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran. (corresponding. author).
Keywords: Ethical Orientation, Perceptions of Corporate Social Responsibility, Fraudulent Financial Reporting,
Abstract :
The increase in the number of frauds in the financial reporting system, which has been associated with huge impacts in recent decades, has caused a crisis in the accounting system to gain public trust. These big corporate scandals have focused attention on ethical issues and responsibility. Therefore, the purpose of this research is to investigate the effect of ethical orientation and perceptions of corporate social responsibility on fraudulent financial reporting. This research is applied and descriptive-correlational. The statistical population consists of master's and doctorate accounting students from all over the country, 230 of them were selected using the convenience sampling method. The research variables were measured using standard questionnaires. Finally, the collected data were analyzed using structural equations with the help of Lisrel software. The research findings show that the ethical characteristic of relativism has a positive and significant effect on fraudulent financial reporting. On the other hand, idealism has a direct and significant effect on the perceptions of corporate social responsibility. This is despite the fact that the perceptions of corporate social responsibility has a negative and significant effect on fraudulent financial reporting. The results of this study emphasize the impact of teaching ethical principles to enhance accounting students 'understanding of professional ethics and improve students' social responsibility in reducing the opportunistic behavior of fraudulent financial reporting.
