This scientific research aims to study the strengthening and limiting role of effective factors on fraudulent behavior of opportunistic companies in order to change the profit and risk management. The purpose of present research is to delineate the role and importance o More
This scientific research aims to study the strengthening and limiting role of effective factors on fraudulent behavior of opportunistic companies in order to change the profit and risk management. The purpose of present research is to delineate the role and importance of overconfidence of managers, quality of auditing and political relationships on influencing process of fraudulent behaviors upon risk and profit management of companies in order to control. The effective factors in This regard. The statistical society consists of listed companies in Tehran stock Exchange and statistical sample consists of 152 companies by using financial information of 2011-2021 time period. Hypotheses have been tested by using multivariate linear regression model and data have been analyzed by panel date analysis. findings indicate in addition to significant positive relationship between fraud incident and risk and profit management, political relationship and quality of auditing have negative moderating effects and managerial over confidence results in increasing intervening effect on positive relationship between fraud and risk and profit management..
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