Examining the role of management ability, political influence and financial pressure in fraudulent financial reporting
Examining the role of management ability, political influence and financial pressure in fraudulent financial reporting
Subject Areas : Management Accounting
Parviz Fazl Jo 1 , Mehdi khalilpour 2 , javad ramezani 3 , Ramezan Rezaeyan 4 , javad babaeei khalili 5
1 - PH.D Student Department of Accounting, Nour Branch, Islamic Azad University, Nour, Iran.
2 - Assistant Professor of Accounting, Nour Branch, Islamic Azad University, Nour, Iran.
3 - Assistant Prof Department of Accounting, Nour Branch, Islamic Azad University, Nour, Iran
4 - Department of Statistic and finance Mathematics, Nour Branch, Islamic Azad University, Nour, Iran.
5 - Assistant Prof Department of Accounting, Bandargaz Branch, Islamic Azad University, Bandargaz, Iran
Keywords: management ability, political influence, financial pressure, fraudulent financial reporting,
Abstract :
The purpose of this research was to evaluate the influence of management ability, political influence and financial crises on fraudulent reporting by banks. The statistical population of this research included all the banks admitted to the Tehran Stock Exchange during the period between 1391 and 1401. Fraudulent reporting was considered as a dependent variable and the variables of management ability, political influence and financial crises were also considered as independent variables. Data testing and analysis has been done using multivariable regression model and in Eviews software environment. Considering that the dependent variable of the research was a qualitative or virtual variable; The logistic method and logit model were used to estimate the research model. The findings of the present research showed that management ability and political influence have a negative and significant effect on the probability of fraudulent reporting by banks admitted to the Tehran Stock Exchange, but the variable effect of pressure or financial restrictions on the probability of fraudulent reporting by banks Accepted in the Tehran Stock Exchange market, it was not confirmed statistically.
