Investigating the Characteristics of Fraud Statements and its Impact on Community Policies

Subject Areas : Political and International Researches Quarterly

Hossein Kamrani ¹ , Bijan Abedini ² , Mohammad Hossein Ranjbar ³ , Faeq Ahmadi ⁴

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Received: 2020-07-19 Accepted : 2020-07-19 Published : 2020-08-22

Keywords: Fraud, Financial Statements, Community Policies,

Abstract :

Hossein Kamrani [1] Bijan Abedini [2] Mohammad Hossein Ranjbar [3] Faeq Ahmadi [4]   Abstract: The purpose of this study is to examine the characteristics of fraud in financial statements and their impact on community policies. Financial fraud involves any deliberate action by a company to mislead users of these financial statements, especially investors. Creditworthiness through the preparation and publication of financial statements contains a significant misstatement. It has a negative impact on various economic, cultural and social dimensions. Fraud, undermining the ethics and culture of society and government policies to safeguard the interests of the people and to deprive them of resources, is a major obstacle to promoting a culture of work and competitiveness of productive activities and to thwart efforts. They are aimed at reducing poverty and social discrimination. With the rise of fraud community declines due to the skepticism created.   [1] -PhD student in Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran [2] - Assistant Professor, Department of Accounting, Faculty of Humanities, Hormozgan University, Bandar Abbas, Iran [3] - Assistant Professor, Department of Financial Management and Accounting, Faculty of Humanities, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran [4] - Assistant Professor, Department of Financial Management and Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran