Comprehensive Systematic Model of Fraud and Decisions in Financial Management: A Structural Equation Modeling Approach
Subject Areas : Business StrategySeyed Yousef Ahadi Serkani 1 , maryam atarasadi 2 , Mohsen Amini khouzani 3
1 - 2. Associate Professor Accounting and Management, Firoozkooh, Branch, Islamic Azad university, Firoozkooh, Iran
2 - PhD Student in Accounting, Islamic Azad University, Firoozkooh, Iran
3 - Assistant Professor Financial Economics, Islamic Azad university of shahr ghods
Keywords:
Abstract :
Abdoli, H., Tehrani, R., & Khadivar, A. (2021). Modeling Optimal Capital Structure via System Dynamics Approach. Journal of System Management, 7(1), 21-48. DOI: 10.30495/JSM.2021. 1919718.1426.
ACFE. Report to the Nation’s 2020 Global Study on Occupational Fraud and Abuse. Tech. rep. 2020. URL: https://acfepublic.s3-us-west-2.amazonaws.com/2020-Report-t o-the-Nations.pdf.
Aghaie Ghehie, A., & Yazdani, S. (2022). Audit Quality Measurement Model. International Journal of Finance and Managerial Accounting. 7 (25), 1-15. DOI: 10.30495/IJFMA.2022.16830.
Alizadegan, L., Samadi-Lorgani, M., & Imeni, M. (2022). Impacts of Personality Type and Professional Ethics on Fraud Detection Capabilities of Accouters using Theory of Planned Behavior with Mediating Role of Professional Skepticism, Financial Accounting and Auditing, 14(2), 7-49. DIO: 10.30495/FAAR. 2022.693669.
Attarasadi, M., Ahadi-Serkani, S., & Amini-Khouzani, M. (2022). Analysis of Earnings Management and Risk Management Influenced by Fraudulent Behaviors: Roles of Moderators, Financial Knowledge and Securities Analysis, No 15(53), 97-109.DIO:10.30495/JFKSA.2022.20215.
Azinfar, K., Ghodrati-Zouram, A., Nabavi-Chashemi, S., & Dadashi, I. (2021). CEO testosterone and financial statement fraud. Empirical Accounting Research, No. 14, pp. 27-46. DIO: 10.22051/ JERA.2019.24570.2346
Brown, A. (2016). Five Dimensions of Corruption: A Preliminary Process Model for Further Development. The Chicago School of Professional Psychology.
Costa Lourenço, I., Rathke, A., Santana, V., & Castelo Branco, M. (2018). Corruption and earnings management in developed and emerging countries, Corporate Governance. The International Journal of Business in Society, 18(1), 35-51. DOI.org/10.1108/CG-12-2016-0226
Chen, D., Wang, F., & Xing, C. (2020). Financial reporting fraud and CEO pay-performance incentives. Journal of Management Science and Engineering, Available online 24 July 2020.
Craja, P., Kim, A., & Lessmann, S. (2020). Deep learning for detecting financial statement fraud, Decision Support Systems.2020. https://DOI.org/10.1016/ j.dss.2020 .113421.
Davari, A. & Rezazadeh, A. (2013). Structural Equation Modeling in Smart PLS, Tehran, Iran Student Booking Agency, Value and Behavioral Accounting, No. 10, pp. 131-167.
Fong, J. (2022). Top4 fraud predictions for 2022. www.securitymagazine.com /articles/96961.
Gee, J., & Button, M. (2019). The Financial Cost of Fraud 2019. Tech. rep. Crowe.
Hair, J, F., Hult, T, M., Ringle, C, M., Sarstedt, M. (2014). A primer on partial least squares structural equation modeling. United States of America, Library of congress cataloging in publication data.
Henseler, J., Ringle, CM., & Sinkovics, R. R (2009). The use of partial least squares path modeling in international marketing. Advances in International Marketing, 20,319-227.doi.org/10.1108/s1474-7979.
Karavand, O., Chenari, V., & Amirnejad, G. (2020). Identification and Prioritization of Effective Organizational Structure Components (Case Study of Regional Electric Companies of Iran). Journal of System Management, 6(1), 163-176. DOI:10.30495/JSM.2020.673656.
Lim, D. R., Supratiknoa H., Uguta, G. S., &Hulua. E. (2022). Causative dynamics of overconfidence, optimism, framing effects and demographic attributes as capital structure determinants for publicly listed firms in Indonesia, GrowingScience Accounting,12-138
Luo, j., & Wang, l. (2022). Does Managerial Foreign Experience Deter Corporate Fraud? Emerging Markets Finance and Trade.58 (2), 342-364. doi.org/10.1080/1540496X.2021.1973424.
Maleki-Kaklar, H., Bahri-Sales, J., Jabbarzadeh-Kangarlouei, S., Ashtab, A., & Kazemi, T. (2022). Pentagon Model of Financial Reporting Fraud with Emphasis on Internal Control Structures, Journal of Accounting Knowledge, 21(84), pp. 56-79.
Mamazi, M. & Hosseininia, S. (2019). Content Analysis of Financial Theories and a Multidimensional Meta-model of Fraud, Journal of Accounting Knowledge, 6(1), pp. 1-36.
Mousavi Hanjani, S., & Iranban, S. (2019). The Relationship between Diversification Strategy, Capital Structure and Profitability in Companies Listed in the Stock Exchange by Combining the Data Line and VAR Methods. Journal of System Management, 5(1), 41-60. DOI: 20.1001.1.23222301.2019.5.1.3.4
Salami, Sh., Bagherzadeh, M. R., A Mehrara. S., & Matani, M. (2021). An Appropriate Corporate Governance Model at Iran Insurance Company. Journal of System Management, 7(1), 265-292. DOI: 10.30495/JSM.2021.1925337.1453