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Open Access Article
1 - A Review of Fraud Detection Algorithms for Electronic Payment Card Transactions
Touraj BaniRostam Hamid BaniRostam Mir Mohsen Pedram Amir Masoud Rahamni -
Open Access Article
2 - Provide financial policy by predicting financial statement fraud
Seyed jalal Ahmadi Khosrow Faghani Makrani Naghi FazeliBackground: Management responsibility is creating the right organizational climate in which fraud is the worst crime. methods of identifying fraud play an important role in preventing fraud. Objective: To provide financial policy to management in predicting financial fr MoreBackground: Management responsibility is creating the right organizational climate in which fraud is the worst crime. methods of identifying fraud play an important role in preventing fraud. Objective: To provide financial policy to management in predicting financial fraud by using neural network data mining Research method: Descriptive-applied research method and time domain is also from 2008 to 2017. In this study, financial ratios for both fraudulent and non-fraudulent samples and network data mining were analyzed. Pearson's correlation coefficient was then examined for the model linearity for financial ratios and the elimination of independent correlated variables. In the next step, the neural network method was used to provide financial policy to management regarding the prediction of financial statement fraud. Findings: The decision tree method is effective in providing financial policy to management in predicting financial statement fraud. Conclusion: Since the decision tree method has 65.4% correct forecast, it can be effective in providing financial policy to management to predict fraud. Manuscript profile -
Open Access Article
3 - The Impact of Knowledge Management Components on Financial Statement Fraud in Companies Accepted in Tehran Stock Exchange
Mehdi Ebrahimi Ghodratollah TalebniaNowadays the increasing competition between organizations and importance of success in this area, has led the organizations toward the use of one of their most important sources called knowledge management. New technologies allow organizations to use knowledge manage MoreNowadays the increasing competition between organizations and importance of success in this area, has led the organizations toward the use of one of their most important sources called knowledge management. New technologies allow organizations to use knowledge management systems to store and spread unstructured information. In this research, the impact of knowledge management components on financial statement fraud of companies accepted in Tehran Stock Exchange has been investigated using descriptive-analytic method .The results showed that knowledge creation, knowledge assessment, knowledge representation, knowledge distribution and knowledge application on reducing fraud has affected financial reports of companies accepted in Tehran Stock Exchange. It was found that the factor of knowledge application has the most significant and predictive impact on reducing fraud in financial reports. Manuscript profile -
Open Access Article
4 - Comparison of three different methods for detection of corn and sunflower oils in adulterated sesame oil
Peyman Mahasti Shotorbani Hassan Hamedi Melika Zandi Maryam Fahimdanesh -
Open Access Article
5 - Fox Index Reaction Versus Companies With the Possibility of Fraud Based on Content Analysis Methodologies: An Empirical test of Incomplete Revelation Hypothesis
vahid bekhradi nasabThe Incomplete Revelation Hypothesis argues that some companies, for some reason, disclose the information incompletely, complexly, difficultly and rigorously. One of the reasons why disclosure of information is difficult is the existence of fraudulent financial reporti MoreThe Incomplete Revelation Hypothesis argues that some companies, for some reason, disclose the information incompletely, complexly, difficultly and rigorously. One of the reasons why disclosure of information is difficult is the existence of fraudulent financial reporting. Fraud encourages the director to disclose information in a complex way so that the minds of users of financial information go beyond anything other than fraud. The purpose of the present study is to investigate the Fox Index Reaction Versus Companies With the Possibility of Fraud. Fox Index is a benchmark for identifying the complexity of financial statements. The research methodology is based on a content analysis approach based on an incomplete Revelation hypothesis. The statistical population of the study consisted of all listed companies in Tehran Stock Exchange from 2009 to 2016. The sample size is based on the systematic elimination of 112 companies. The research hypothesis was tested using multiple regression model and parent test based on Panel data. According to the incomplete Revelation hypothesis, the research evidence suggests that companies with a high probability of fraud are more complicated financial reports with less readability than companies with a low likelihood of fraud Publish. The findings of the present study, while completing the gap, have been carried out in the field of concealing the opportunistic behavior of managers about the non-disclosure of financial information, can be used to increase potential investors, stock market organizations and other stakeholders. Accounting information is useful in decision making Manuscript profile -
Open Access Article
6 - An Analysis of Profit and Risk Management Resulted From Fraudulent Behaviors (the Role of Moderating Factors)
Maryam Atarasadi usef ahadi serkani mohsen amini khouzaniThis 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 MoreThis 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.. Manuscript profile -
Open Access Article
7 - Ethical Challenges in Accounting: an Indian Case
vineet chouhan Nader Naghshbandi -
Open Access Article
8 - Theory of piercing the corporate veil Based on Islamic Rules with a Brief Look at British Judicial Procedure
mohammad rajabali damavandi pezhman piruzi shokouh namdar mahshid sadat tabaieAbstractIn corporate law, the rule that a company has a separate legal personality from the partners is a fundamental rule. Separation of the legal personality of the company from the partners and the limited liability of the partners towards the debts of the company ha MoreAbstractIn corporate law, the rule that a company has a separate legal personality from the partners is a fundamental rule. Separation of the legal personality of the company from the partners and the limited liability of the partners towards the debts of the company has caused the companies that are subject to the limited liability system of the partners to provide suitable coverage for high-risk and sometimes fraudulent activities of the partners. This puts the company's property and assets at risk, but at the same time the risk of such risks is due to the limited liability of external partners and is imposed on the company's creditors. The rule of law veiling in English law is a guarantee of fair enforcement, which removes the legal personality of the company and abolishes the rule of limited liability of controlling partners and their direct liability to creditors. In Iranian law, citing Islamic rules such as no harm, prohibition of abuse of rights (Article 40 of the Constitution) and the rule of prohibition of fraud, the theory of piercing the corporate veil can be applied to these rules. In this article, first the rule of piercing the corporate veil is explained and then the judicial procedure of England and Iran is examined by referring to the rules of jurisprudence and common law Manuscript profile -
Open Access Article
9 - Examples of Frauds in Operations and Plastic Surgery
Morteza Rahimi Razeyeh MohebpoorThe purpose of this study is to express fraud or no fraud in beauty surgery. Present study is carried out using descriptive and analytic method and it is concluded that different plastic surgeries which are done to improve the beauty of the client cannot be considered a MoreThe purpose of this study is to express fraud or no fraud in beauty surgery. Present study is carried out using descriptive and analytic method and it is concluded that different plastic surgeries which are done to improve the beauty of the client cannot be considered as fraud providing that no deception happens during the operation. Fraud is forbidden in Islamic viewpoint because it causes lose for others. Accordingly, the following cases are not frauds: 1. Married woman; 2. If a woman does not intend to get married; 3. When the man is aware of the surgery before the marriage; 4. In the cases that the person publicizes his/her surgery to others. This kind of fraud and hiding the truth cannot terminate marriage contract unexpectedly. In fact, if the problem cannot be forgiven (blindness, for instance) or there is a condition within marriage contract that is not fulfilled, the other side of the contract can terminate it. Manuscript profile -
Open Access Article
10 - Presentation a Whistleblowing Quality Model based on Social Justice Approach
fatemeh jawanmard fereydon rahnama shadi shahverdiani hamidreza kordlouieThe purpose of this research is Presentation a Whistleblowing Quality Model based on SocialJustice Approach. In terms of orientation, the research is an applied research; In terms of research philosophy, the research method is a mixed type, that is, a combination of qua MoreThe purpose of this research is Presentation a Whistleblowing Quality Model based on SocialJustice Approach. In terms of orientation, the research is an applied research; In terms of research philosophy, the research method is a mixed type, that is, a combination of quantitative and qualitative methods. In terms of the logic of data collection, the research approach is inductive-deductive, and in terms of the goal, it is an exploratory research. In the qualitative part of the research, based on the content analysis approach, the indicators affecting the quality of Whistleblowing based on the social justice approach were identified and extracted, and after coding and classifying the identified indicators in their respective dimensions and components, in the quantitative part, Using a survey of the statistical community including 15 experts in the field of auditing, after confirming the validity of the content by the Lawshe method and screening and confirming the indicators identified by the fuzzy Delphi method, the Whistleblowing quality model based on the social justice approach in 4 dimensions, 19 components And 49 indicators were presented. Also, using the paired comparisons questionnaire and hierarchical analysis and using the Expert Choice software, the approved dimensions and components were prioritized. The results of prioritization showed that informational, distributive, interpersonal and procedural dimensions of justice are the most important in the quality of Whistleblowing, and about the components, justification of informational decisions, equality, fair distribution of information, transparency and honesty and correctness and sufficient information is the most important component. Manuscript profile -
Open Access Article
11 - Modeling the tendency to disclose accounting fraud Based on personality traits, ethical status, and organizational justice
Babak Nejad Toolami fereydun rahnamaye rudposhti hashem nikoomaramGiven the widespread negative consequences of accounting fraud and the effective whistleblowing, this study examines the whistleblowing intentions of accounting wrongdoing based on personality traits, ethical ideology, demographic situation and organizational justice ma MoreGiven the widespread negative consequences of accounting fraud and the effective whistleblowing, this study examines the whistleblowing intentions of accounting wrongdoing based on personality traits, ethical ideology, demographic situation and organizational justice manipulating of the accounting records and embezzlement. The statistical population was accounting staff and the sample size was 596 people. The data collection tools were the standard Big Five Personality Traits Inventory (NEO FFI) designed by Costa & McCrae (1992), Forsyth's Ethics Position Questionnaire (EPQ, 1980), and the organizational justice scenarios for accounting wrongdoing, Cronbach alpha was at least 0.9. Structural Equation Modeling-Partial Least Square were used as analysis methods. The research results showed that personality traits (neuroticism, extraversion, openness, agreeableness and conscientiousness), ethical positions (idealism and relativism), organizational justice (procedural, interactive and distributive), are related to the whistleblowing intentions of two types of wrongdoing and the whistleblowing intentions of embezzlement are more than that of manipulating of the accounting records at the significance level of 99.9%. Manuscript profile -
Open Access Article
12 - A Model for Identification Tax Fraud Based on Improved ID3 Decision Tree Algorithm and Multilayer Perceptron Neural Network
Akbar Javadian Kootanaee Abbas Ali Poor aghajan Sarhamami Mirsaeid Hosseini ShirvaniTax revenues are one of the most important sources of governments and cover a large portion of government spending. In recent years, fraud in financial statements and tax returns has increasingly become a serious problem for businesses, governments and investors. Most t MoreTax revenues are one of the most important sources of governments and cover a large portion of government spending. In recent years, fraud in financial statements and tax returns has increasingly become a serious problem for businesses, governments and investors. Most taxpayers are looking for a way to manipulate their financial statements and reduce their taxable profits. Therefore, identifying tax fraudsters and companies that cheat on financial statements has become a vital issue for the government.The purpose of this study is to present a model that uses the improved ID 3decision tree algorithm. Also, to improve its performance and accuracy, it was combined with multilayer perceptron neural networks optimized by genetic algorithm to select financial ratios associated with tax fraud and reduce computational overhead. The tree in the proposed model has the lowest depth possible, so it has high velocity and low computational overhead. For this purpose, the financial statements of 06companies listed in Tehran Stock Exchange during - 4330 4331were studied and 41financial ratios were extracted. By ANOVA test, 33ratios and finally by neural networks 7ratios related to tax fraud was selected as the model input data. The proposed model, with %4411accuracy, has been successful in identifying fraudulent companies with the highest accuracy and predictive power over the adaboost algorithms. Manuscript profile -
Open Access Article
13 - Forecasting Fraudulent Financial Reporting Through Artificial Neural Network
Mojtaba Tarasi Bahareh Banitalebi Behzad ZamaniIn this study, the ability of artificial neural networks (ANN) as a novel method for predicting the likelihood of fraudulent financial reporting of listed companies in Tehran Stock Exchange in a period of 9 years between the years 2006 to 2015 were studied. For this pur MoreIn this study, the ability of artificial neural networks (ANN) as a novel method for predicting the likelihood of fraudulent financial reporting of listed companies in Tehran Stock Exchange in a period of 9 years between the years 2006 to 2015 were studied. For this purpose, the information contained in the financial statements and financial ratios and Multilayer Perceptron model, which includes an input layer, hidden layer of visibility software MATLAB, and an output layer is, the likelihood of distorted presentation of the financial report of fraudulent financial reporting through techniques neural network was evaluated. In this regard, the first seven years of information companies, to develop and train the neural network, data validation and verification of the eighth to the ninth year of training, networking and data as test data and test network were designed .Finally, with regard to the results, it was found that the neural network modeling techniques based on neural network integrity is 97.4% and the design and rigorous training, neural networks can be designed with reasonable accuracy the probability to detect and predict fraudulent financial reporting companies. Manuscript profile -
Open Access Article
14 - The cost of not choosing the earnings management of the following companies in response to the fraudulent financial reporting of the leading company
Elham Tajiknia ahmad yaghoobnejad azita jahanshad amirreza keyghobadiIn this study, a period is chosen when leading companies in their profit industries are faced with the motivation to choose earnings management in the face of fraudulent financial reporting of leading companies, but do not choose this option. Have been inflated by fraud MoreIn this study, a period is chosen when leading companies in their profit industries are faced with the motivation to choose earnings management in the face of fraudulent financial reporting of leading companies, but do not choose this option. Have been inflated by fraudulent financial reporting, and executives of companies in similar industries are under pressure to take earnings management measures. Using the Dechow Model F-SCORE index, two groups of similar companies in the industry were identified: a group of companies that have no evidence of earnings management in response to fraudulent financial reporting of the industry leader they have responded to fraud. COST OF Compensation CEO, capital cost, credit rating of two groups of companies were examined. The test results show that there is a relationship between non-earnings management and reduction in Compensation CEO, which means that companies in the period when they are motivated to do so and refuse to do earnings management experience a reduction in the Compensation of their CEO. Also, the cost of capital in companies without profit management is decreasing, but based on the results, this reduction can not be generalized to not choosing the option of profit management, and no significant relationship was observed between reducing the credit rating and not choosing the option of profit management. Manuscript profile -
Open Access Article
15 - Effect of Companies' Technological Competitive Capabilities on Fraudulent Financial Reporting: Test of Resource-Based View
Reza Shirani Saber Molaalizadeh Zavardehi Allah Karam SalehiPurpose: The development of knowledge and advancement in technology has brought about a wide-ranging transformation in societies and has led to changes in the performance of companies in order to respond to environmental turmoil and social expectations. Many companies h MorePurpose: The development of knowledge and advancement in technology has brought about a wide-ranging transformation in societies and has led to changes in the performance of companies in order to respond to environmental turmoil and social expectations. Many companies have taken full advantage of the opportunity to advance their technology to increase their competitiveness, thereby trying to gain a significant competitive advantage over other competitors. The Purpose of this research is Effect of Companies' Technological Competitive Capabilities on Fraudulent Financial Reporting. Methedology: This research in terms of purpose, It is applied in terms of data collection method of quasi-experimental and post-event research in the field of positive accounting research using data envelopment analysis method, the technology-centric capability variable was first measured. The statistical population studied in this study consisted of knowledge-based companies listed on the Tehran Stock Exchange during the years 2015 to 2019 and 76 companies were selected and surveyed based on systematic screening. Finding: The result of testing the research hypothesis is that technological competitiveness has a negative and significant effect on fraudulent financial reporting. Conclusion: This result, based on the theory-based theory of resource theory test, reflects the fact that, by focusing on technology capacity, companies are able to turn research and development information resources into a competitive advantage in the production of innovative products. Hypocrites with higher returns on performance will be less likely to report fraudulently. Manuscript profile -
Open Access Article
16 - The antecedents of fraudulent financial reporting and its implications for corporate intellectual capital
Farhad Safikhani ahmad yaghoobnejad azita jahanshadThe present study examines the antecedents of fraudulent financial reporting and its implications for corporate intellectual capital. The antecedents of fraudulent financial reporting include information asymmetry, over-investment, and damage to the company's reputation MoreThe present study examines the antecedents of fraudulent financial reporting and its implications for corporate intellectual capital. The antecedents of fraudulent financial reporting include information asymmetry, over-investment, and damage to the company's reputation. The statistical society using the screening method consists of 112 listed and OTC companies during the years 2014 to 2018, which in order to separate it into two categories of companies with fraudulent financial reporting and companies without fraudulent financial reporting, from the paragraphs of the audit report and also five quantitative variables are used. The results of testing the research hypotheses showed: 1) In companies with fraudulent financial reporting in the previous financial period and the current financial period, the amount of information asymmetry between managers and stakeholders is significantly higher than companies without fraudulent financial reporting. 2) In companies with fraudulent financial reporting in the previous financial period and the current financial period, the frequency of companies with over-investment is significantly higher than companies without fraudulent financial reporting. 3) There is no significant difference between companies with fraudulent financial reporting and companies without fraudulent financial reporting in the next financial period in terms of damage to the company's reputation. 4) In companies with fraudulent financial reporting, compared to companies without fraudulent financial reporting in the next financial period, there is a significant reduction in the amount of intellectual capital and its components. Manuscript profile -
Open Access Article
17 - Employing unsupervised learning to detect fraudulent claims in auto insurance (isolation forest)
farbod khanizadeh Farzan Khamesian Maryam Esna-AshariFor insurance companies, fraud detection strategies are of significant importance. Lack of such a plan to prevent insurance fraud and making payments quickly to insured in order to compensate for losses will lead to customer satisfaction and increase companies’ po MoreFor insurance companies, fraud detection strategies are of significant importance. Lack of such a plan to prevent insurance fraud and making payments quickly to insured in order to compensate for losses will lead to customer satisfaction and increase companies’ portfolio in short term. However in the long run, it will have dire consequences for the insurance industry. In other words, the cost of fraudulent claims would be transferred indirectly to insured in the form of a rise in premiums. The purpose of this study is to provide insurers with a mechanism to detect fraudulent claims. This goal is achieved through an unsupervised algorithm to detect anomalies in the data set. The use of this algorithm, as it is an ensemble learning, increases the accuracy in detecting suspicious cases and reduces false positives. According to the results, the damage to the culprit, the type and use of the vehicle, and the sex of the victim are among the most important indicators in the detection of fraudulent cases. Manuscript profile -
Open Access Article
18 - The Detection of Financial Statements Fraud According To Audit Report of Financial Statments
Mehdi Rezaie Mahdi Nazemi Ardakani Alireza Naser SadrabadiThis paper aims the detection of financial statements fraud according to audit report of financial statments. The initial research data were collected from a statistical sample consisting of 164 companies, listed in the Tehran Stock Exchange from 2014 to 2017 and select MoreThis paper aims the detection of financial statements fraud according to audit report of financial statments. The initial research data were collected from a statistical sample consisting of 164 companies, listed in the Tehran Stock Exchange from 2014 to 2017 and selected through the systematic sampling method. The statistical sample was divided into two separate groups, i.e. fraudulent (1) and non-fraudulent (0) companies. The independent fraud-related variables included 41 financial and nonfinancial variables, selected through theoretical foundations and the research background. The data of variables, collected through the desk method, were finally analyzed through the top five techniques of machine learning, including; the Bayesian networks, the decision tree, artificial neural networks, support vector machine, and combined method. According to the results, all of these techniques were highly capable of fraud detection in financial statements. Moreover, the proposed combined technique outperformed the other techniques in evaluation accuracy and power with an estimation rate of 96.2%. Manuscript profile -
Open Access Article
19 - The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality
Morteza Shafati Hasan Valiyan Mohammadreza AbdoliMetaphor is one of the ways to improve the effectiveness of operations and business functions in society can be, because it creates a positive mindset for an increase in commitment and job responsibilities, particularly in the auditing profession. Metaphorization in aud MoreMetaphor is one of the ways to improve the effectiveness of operations and business functions in society can be, because it creates a positive mindset for an increase in commitment and job responsibilities, particularly in the auditing profession. Metaphorization in auditing can lead to auditors' professional skepticism to perform quality work and to examine all aspects of the performance of the clients. The purpose of this research is The effect of Mental Metaphors on Professional Skepticism Auditors on Fraud Risk Assessment and Audit Quality. In this research, two metaphors were used based on the researches of Parlee et al. (2014), Mubako & O'Donnell (2017) to better understand the suspicions of auditors in assessing the risk of fraud in the financial statements and the quality of the audit. Data were collected by questionnaire and for analyzing the hypothesis of the research, multivariate Manua multivariate tests, repeated variance analysis and follow-up tests were used to compare the time. The results of the research showed that auditors' differences in terms of their perceptions of audit metaphors increase the risk of corporate fraud and audit quality. Manuscript profile -
Open Access Article
20 - Molecular Identification of Gelatin Origin in Pastilles and Jelly Products Collected from Tehran Markets
N. Kamandi M. Ghobadi Dana M. Ghavami -
Open Access Article
21 - Applying Rough Developed theoretical Models (ERST), Interpretation-Structural Analysis (ISM) and Decision Tree (CART) for Help Auditors to Identify Fraud in the Financial Statements of Companies Listed on the Stock Exchange of Iran
Davood Hasanpoor hasan valiyan mehdi safari griyly Reza TahmasbizadehThe Purpose of this Research is Rough Set Theory Developed Using Model (ERST) to Assist Auditors to Identify Fraud in the Financial Statements of Iranian Companies Listed on Stock Exchange. The method of this combined research is based on the adaptation of theoretical f MoreThe Purpose of this Research is Rough Set Theory Developed Using Model (ERST) to Assist Auditors to Identify Fraud in the Financial Statements of Iranian Companies Listed on Stock Exchange. The method of this combined research is based on the adaptation of theoretical foundations through the critical evaluation method to identify the characteristics and criteria of fraud in the financial statements (x) and the characteristics of committing fraud through them (y) and based on the decision tree (CART) and the developed Rough Theory Model (ERST) are seeking to determine the most effective criteria for fraud and how it can be applied in financial statements. The statistical population of the study consisted of 12 expert auditors selected through targeted and homogeneous sampling. In this study 18 indicators were identified as criteria for fraud and 5 attributes as ways of committing fraud. The results of this study showed that, based on the result of the management decision tree (CART) as the most important indicator of fraud, according to the developed Rough Theory Model (ERST), accounts receivable are considered as the most important feature of fraudulent behavior. Accordingly, in the conclusion of this research, for determining the fraud in the financial statements, we can use two indicators of low inventory sale (X12) and high management ownership (X17) based on changes in accounts receivable. Manuscript profile -
Open Access Article
22 - An Analysis of Capital Structure and Ownership structure Resulted from Fraudulent Behaviors: The Role of Moderating Factors
Maryam Atarasadi Seyed Yousef Ahadi Serkani mohsen amini khouzaniFinancial structure of companies affects value of assets, stock prices and value of companies through cost of capital and net profit. The importance of this issue has stimulated opportunistic tendencies of managers to use these opportunities and apply fraudulent behavio MoreFinancial structure of companies affects value of assets, stock prices and value of companies through cost of capital and net profit. The importance of this issue has stimulated opportunistic tendencies of managers to use these opportunities and apply fraudulent behaviors to guide financing structure of companies in order to protect interests of certain groups. Also, intervention of some internal and external factors limits or enhances the possibility of taking advantage of such opportunities. The purpose of this study is to explain the role and importance of some of these factors such as managers' distrust, audit quality and political communication in the process of influencing fraudulent behaviors on capital and corporate ownership structure to control the effective factors in this field. The statistical population of companies listed on the Tehran Stock Exchange and period is 2011-2021. The statistical sample of the research includes152companies and the hypotheses are tested using multivariate linear regression model and data analysis by panel method. Findings have shown that in addition to a significant positive relationship between occurrence of fraud with capital and ownership structure, the effects of moderation quality of auditing is negative and the interfering effect of Managers’ Overconfidence is increasingly on the positive relationship. Political relations do not have any moderating effects on the relationship between fraud with financial and ownership structure of companies.The results of this study emphasize the importance of audit quality and Managers’ Overconfidence and their control to manage effects of fraudulent misconduct on financing methods and capital structure of companies. Manuscript profile -
Open Access Article
23 - The Interactive Role of an Auditor's Expertise in the Relationship between Abnormal Transactions with Biased People and Financial Statement Fraud: Testing Agency Theory
Amirali Bandarian Saeid Emami Dehcheshmeh Khatereh KargarpurPurpose: The objective of the present study is to review the interactive role of an auditor's expertise in the relationship between abnormal transactions with biased people and financial statement fraud with an emphasis on testing the agency theory in Tehran Stock Excha MorePurpose: The objective of the present study is to review the interactive role of an auditor's expertise in the relationship between abnormal transactions with biased people and financial statement fraud with an emphasis on testing the agency theory in Tehran Stock Exchange.Methods: With respect to the type of data in this research, logistic regression has been used. The statistical sample consisted of 118 corporations from 2014 to 2021, which were chosen by systematic removal.Results: The results showed that segments of abnormal transactions with biased people increase financial statement fraud. Moreover, an auditor's expertise moderates the intensity of positive relationships between abnormal transactions with biased people and financial statement fraud.Conclusions: With regard to the agency theory, the motivation behind abnormal transactions with biased people is that they want to seize the corporation's capital and that the managers distort financial statements in order to conceal the truth. Furthermore, since the specialist auditors monitor a great portion of the industrial corporations, they are of an expertise and experience above other accountants; therefore, they are more capable to detect financial statement deviation and fraud in terms of abnormal transactions with biased people. Manuscript profile -
Open Access Article
24 - The Effect of Corporation Performance on the Correlation between Auditor's Professional Judgment and Fraud Detection
Mohammadreza Abbasi Astamal Hossein Rastkar RezaeiPurpose: The purpose of the present research is to review the effect of corporation performance on the correlation between auditor's professional judgment and his ability of fraud detection.Method: In terms of classification, this research is considered a descriptive su MorePurpose: The purpose of the present research is to review the effect of corporation performance on the correlation between auditor's professional judgment and his ability of fraud detection.Method: In terms of classification, this research is considered a descriptive survey. For data collection, a questionnaire was used. The research statistical population consisted of all 2959 members in the Iranian association of certified public accountants among whom the sample was chosen by simple random sampling. The number of statistical samples by Cochran formula was determined to be 341. For hypothesis testing, the structural equation method was used.Findings: The results showed that there is a positive relation between auditor's professional judgment and his ability to detect fraud while there is a negative correlation between corporation financial performance and ability to detect fraud. Moreover, corporation financial performance has a negative impact on the correlation between professional judgment and the ability of fraud detection. Therefore, auditors who have more professional judgment are more likely to detect fraud. However, as financial performance improves, fraud is less likely to happen in the company.Conclusion: It is important for the auditors to show more professional judgment during the auditing process in order to detect fraud. Furthermore, a corporation's financial performance can have a negative impact on the ability to detect fraud. It means that by the improvement of financial performance, the possibility of fraud in the economic agency decreases and thus the ability of fraud detection declines. Besides, as the auditors gain more understanding in terms of professional principles and regulations, their ability to detect and discover fraud as well as their professional judgment goes up. Manuscript profile -
Open Access Article
25 - Investigating the Effect of Self-Control Learning Strategies on Financial Fraud Risk Assessment
reza nematikoshteliThe purpose of this study was to investigate the effect of Weinstein and Hume's self-control learning strategies on financial fraud risk assessment. Self-control learning strategies are all psychological efforts to control a person's processes, functions, and inner stat MoreThe purpose of this study was to investigate the effect of Weinstein and Hume's self-control learning strategies on financial fraud risk assessment. Self-control learning strategies are all psychological efforts to control a person's processes, functions, and inner state that the learner uses during learning. Therefore, its purpose is to help learn, organize, store knowledge and skills, as well as facilitate their use in the future. Weinstein and Hume's self-control learning strategies include self-control strategies for mental training, semantic development, and organization. The statistical sample of the research includes 519 auditors working in auditing firms, members of the Society of Certified Public Accountants of Iran, and the Auditing Organization in 2021, who were selected by an available sampling method. The research method is a descriptive survey and the instrument used in the research is a standard questionnaire. to statistically analyze the data and test the hypotheses, structural equation modeling was used using LISREL software. The results show that there is a significant relationship between auditors' self-control learning strategies by Weinstein and Hume method and financial fraud risk assessment. Also, self-control learning strategies, mental training, semantic development, and organization have the greatest impact on financial fraud risk assessment, respectively. Manuscript profile -
Open Access Article
26 - Provide a new approach to identify and detect credit card fraud using ANN - ICA
Javad Balaee kodehi Mohammad Tahghighi SharabyanIntroduction: The imperialistic competition algorithm is a method in the field of evolutionary computing that deals with finding the optimal answer to various optimization problems. This algorithm provides an algorithm for solving mathematical optimization problems by m MoreIntroduction: The imperialistic competition algorithm is a method in the field of evolutionary computing that deals with finding the optimal answer to various optimization problems. This algorithm provides an algorithm for solving mathematical optimization problems by mathematical modeling the socio-political evolution process. The imperialistic competition algorithm forms an initial set of possible answers. These initial answers are known as chromosomes in the genetic algorithm, particles in the particle swarm algorithm, and countries in the imperialistic competition algorithm. The imperialistic competition algorithm gradually improves these initial solutions (countries) with a special process that follows and finally provides the appropriate solution to the optimization problem. By imitating the process of the social, economic, and political evolution of countries and by mathematically modeling parts of this process, this algorithm presents operators in a regular form as an algorithm that can help solve complex optimization problems. In fact, this algorithm looks at the solutions of the optimization problem in the form of countries and tries to gradually improve these solutions during an iterative process and finally reach the optimal solution of the problem.Method: The proposed algorithm of this article (combined algorithm of neural network and colonial competition) has used the social-political process of the imperialistic competition algorithm with mathematical modeling in order to provide a strong and efficient algorithm in the field of diagnosis optimization.Findings: Our experiments proved that neural data classification using the transaction rejection option can lead us to a very low error rate, while we are looking for a very high detection rate. In this study, we reached an accuracy rate of 98.54, which is a higher accuracy rate compared to previous methods.Discussion: In this research, credit card fraud detection has been done with the aim of identifying the fraud rate, increasing the accuracy, and applying the lowest system error rate using neural networks and combining it with the colonial competition algorithm. Also, effective features were extracted in the evaluation of fraud detection. It can be concluded that the proposed classification system can have a very high detection performance in credit card financial transactions. Manuscript profile -
Open Access Article
27 - The Ranking of Fraudulent Financial Reporting By Using Data Envelopment Analysis: Case of Pharmaceutical Listed Companies
Bahman Banimahd -
Open Access Article
28 - Predicting financial statement fraud using fuzzy neural networks
Mohsen Rostamy-Malkhalifeh Maryam Amiri Mehrdad Mehrkam -
Open Access Article
29 - Presenting a Model for Financial Reporting Fraud Detection using Genetic Algorithm
Mahmood Mohammadi Shohreh Yazdani Mohammadhamed Khanmohammadi -
Open Access Article
30 - Comparing the Performance of Machine Learning Techniques in Detecting Financial Frauds
Jafar Nahari Aghdam Qala Jougha Nader Rezaei Yagoob Aghdam Mazraee, Rasol AbdiDetecting financial fraud is an important process in the activities of compa-nies. In the last decade, much attention has been paid to fraud detection techniques. Financial fraud is a problem with far-reaching implications for shareholders. Today, financial fraud in com MoreDetecting financial fraud is an important process in the activities of compa-nies. In the last decade, much attention has been paid to fraud detection techniques. Financial fraud is a problem with far-reaching implications for shareholders. Today, financial fraud in companies has become a big prob-lem. Companies and regulatory agencies must continuously develop their mechanisms to detect fraud. Machine learning and data mining techniques are currently commonly used to solve this problem. However, these tech-niques still need to be improved in terms of computational cost, memory cost, and dealing with big data that is becoming a feature of current financial transactions. In this research, machine learning techniques including logistic regression, neural network, and Bayesian linear regression were used to de-tect financial frauds in the Iranian stock market. According to the obtained results, the support vector machine model with radial kernel has the lowest RMSE and the highest accuracy criterion, and the support vector machine model with linear kernel and Bayesian linear regression has the highest RMSE and the lowest accuracy criterion for modeling the financial fraud of companies in they were Tehran stock market. Also, the models of artificial neural network model, Bayesian linear regression and support vector ma-chine model with linear kernel respectively had the lowest characteristic values and did not perform relatively well in detecting the existence of fi-nancial fraud in the companies present in the Tehran stock market. Manuscript profile -
Open Access Article
31 - Comprehensive Systematic Model of Fraud and Decisions in Financial Management: A Structural Equation Modeling Approach
Seyed Yousef Ahadi Serkani maryam atarasadi Mohsen Amini khouzani -
Open Access Article
32 - Evaluation and detection of fraud in the supply chain process based on the integrated approach of ANN-Big data
الناز علیخانی زنجانی فرید عسگری امیر نجفی بابک حاجی کریمیAbstract In recent decades, competition to provide superior value to customers has shifted from competition between companies to competition between supply chains. Appropriate design of the supply chain with regard to the economic, social and environmental dimensions at MoreAbstract In recent decades, competition to provide superior value to customers has shifted from competition between companies to competition between supply chains. Appropriate design of the supply chain with regard to the economic, social and environmental dimensions at the strategic, tactical and operational levels guarantees the survival and sustainable development of enterprises active in each part of the supply chain. One of the important issues in the supply chain is the existence of fraud and the risks associated with it throughout the chain. Also, according to the amount of scientific and experimental research conducted in recent years, the problem of detecting and evaluating fraud using computational methods alone It is an important topic for research. The most important challenges of fraud detection and evaluation are the unavailability of real data sets, the existence of asymmetric data sets, the large size of data sets, the dynamic behavior of fraudsters and the dispersion of fraudulent events, which are the result of these two Uncertainty and ambiguity in decision making. Therefore, the aim of this research is to provide a model to detect and evaluate fraud in the supply chain process based on the ANN-Big data integrated approach. In terms of its purpose, this research is a developmental and applied research. First, due to the creation of a comprehensive model, taking into account the various sources of decision-making regarding the legitimacy or fraud of electronic card transactions, and the requirements of big data analysis, it tries to develop theoretical knowledge in this field, this research can be considered Considering the nature of a mathematical analytical research, on the basis of this research, in terms of approach, it is a quantitative research. The inter-industry standard process of data mining or CRISP DM (Chapman et al. 2000) has been used as the analysis methodology. Clustering models and K-means algorithms, Kohonen neural network, anomaly detection based on clustering, hidden Markov model, parallel processing method of reduction mapping and fuzzy Dempster cipher fusion model are used. The analysis was done using MATLAB and R software. The proposed model has been able to show superior performance compared to other models in terms of output and execution time. Manuscript profile -
Open Access Article
33 - Investigating the Characteristics of Fraud Statements and its Impact on Community Policies
Hossein Kamrani Bijan Abedini Mohammad Hossein Ranjbar Faeq AhmadiHossein 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 delibera MoreHossein 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 Manuscript profile -
Open Access Article
34 - Explanation of Tax Fraud in Iran from a Political and Sociological Perspective (Case study Tehran City)
mohammad seid Iraj Saei Arasi Ehsan Rahmani KhaliliThis research is based on a case study in Tehran about tax fraud in Iran from a political and sociological perspective. It is assumed that relative deprivation feeling, public awareness, public participation, and religious adherence affect tax fraud in Iran. The researc MoreThis research is based on a case study in Tehran about tax fraud in Iran from a political and sociological perspective. It is assumed that relative deprivation feeling, public awareness, public participation, and religious adherence affect tax fraud in Iran. The research goal was achieved through applied research, and data was collected through descriptive and correlational methods. The collected data was analyzed by SPSS software in two parts: descriptive and correlational. The obtained findings show that there was a significant correlation between public awareness and tax fraud. However, there was no significant correlation between social trust and public participation with tax fraud. Also, discoveries showed that the variables of public awareness, a religious adherence, and relative deprivation feeling can predict tax fraud to the extent of 6%. Manuscript profile -
Open Access Article
35 - Investigation of Internet Fraud in Iranian Cybercrime Law and Cybercrime
Mehdi Abdipour Keshavarz Abbasgholi Ansari Hamid SheshgolMehdi Abdipour Keshavarz[1] Abbasgholi Ansari[2] Hamid Sheshgol[3] Abstract Internet fraud in terms of expanding its scope and especially its complexity in cyberspace has caused widespread changes in human life. Although general measures to counteract with variety of fr MoreMehdi Abdipour Keshavarz[1] Abbasgholi Ansari[2] Hamid Sheshgol[3] Abstract Internet fraud in terms of expanding its scope and especially its complexity in cyberspace has caused widespread changes in human life. Although general measures to counteract with variety of fraud methods are roughly the same, with differences in the various methods of fraud, the use of appropriate method is necessary. Part of coping strategies requires creation of understanding of computer use and the awareness of individuals and organizations about possible negative consequences of computer systems and naturally after that, permanent monitoring of computer systems and security plans are needed. The purpose of this study is to examine the impact of fraud in social security and computer crime law. The research method of current study is descriptive and analytic. In this study, with an analytical perspective, definitions, types and distinction of computer fraud has been investigated. Finally, suitable strategies for counteracting were introduced. [1] - PhD student in Criminal Law and Criminology, Faculty of Law and Political Science, Islamic Azad University, karaj Branch, Karaj, Tehran, Iran, Mahdi.abdipour1359@gmail.com [2] - Assistant Professor Member of the faculty of law, faculty of law and political Science, Islamic Azad University,Takestan Branch, Takestan, Iran, Bebaran@yahoo.com [3] - Assistant Professor, Department of Public Law, Faculty of Law and Political Science, Islamic Azad University, Zanjan Branch, Zanjan, Iran, r.hamid_sheshgol@yahoo.com Manuscript profile -
Open Access Article
36 - Fraud Detection of Credit Cards Using Neuro-fuzzy Approach Based on TLBO and PSO Algorithms
Maryam Ghodsi Mohammad Saniee Abadeh -
Open Access Article
37 - Investigating the Causal Relationships Between Critical Factors in Tax Fraud in Iran Using Group Anp and Fuzzy Dematel
Mohammad Khalilzadeh Davod Sedighezadeh Morteza Vassie Mohammad Reza Pashapour Hedeyeh ShakeriTax fraud essentially entails cheating on a tax return in an attempt to avoid paying the entire tax obligation. Tax fraud is one of the most important issues in each economic system which can be difficultly analyzed. The aim of this research paper is to identify the cau MoreTax fraud essentially entails cheating on a tax return in an attempt to avoid paying the entire tax obligation. Tax fraud is one of the most important issues in each economic system which can be difficultly analyzed. The aim of this research paper is to identify the causal relationships and prioritize the main effective factors in tax fraud in Iran. In this paper, we use Decision Making Trial and Evaluation (DEMATEL) technique together with Group Analytic Network Process (ANP) method in fuzzy environment. Also, we propose an experimental example to show that the fuzzy Multi Criteria Decision Making (MCDM) model can measure and evaluate the tax fraud issue in real world problems. The findings and results can be presented to the decision makers to select the best solution in order to prevent and confront the tax fraud problem. Finally, five principal factors and twenty secondary factors in tax fraud problem are identified and analyzed by the proposed model and interviewing with experts. Manuscript profile -
Open Access Article
38 - A hybrid model based on machine learning and genetic algorithm for detecting fraud in financial statements
Akbar Javadian Kootanaee Abbas ali Poor Aghajan Mirsaeid Hosseini Shirvani -
Open Access Article
39 - Electricity theft detection in Power utilities using Bagged CHAID-Based classification Trees
Muhammad Saeed Mohd. Wazir Mustafa Usman Sheikh Attaullah Khidrani Mohd Norzali Haji Mohd -
Open Access Article
40 - Concept and Domain of Fraud in Letters of Credit: Comparative Study in English, American and Iranian Law and Jurisprudence
Javad Baharlou Seyyed Qasem JafarzadehBy virtue of the autonomy principle in letter of credit and independent guarantees any dispute relates to the underlying transaction shall not have any effect on the payment process. Nevertheless, in case of fraud by beneficiary, applicant may be entitled to stop the pa MoreBy virtue of the autonomy principle in letter of credit and independent guarantees any dispute relates to the underlying transaction shall not have any effect on the payment process. Nevertheless, in case of fraud by beneficiary, applicant may be entitled to stop the payment process. Although proving of bad faith is necessary in England law, but with regard to rules uniform commercial code and United Nations convention on independent guarantees, stand-by letters of credit applicant are not required to prove any sort of bad faith by the beneficiary. It is sufficient for the applicant to prove that demand for payment can be treated as illegitimate. Notwithstanding, it is suggested that fraud exception shall not be restricted to making fraud in document. If beneficiary makes any fraud in underlying transaction, the applicant shall be entitled to apply for injunctive relief to stop payment process. Manuscript profile -
Open Access Article
41 - Histological and chemical evaluation of frauds in ground meat used for kebab in Tabriz (orginal reserch article)
R. Daghighian afshin Javadi S.E SafaviMeat products producers represent their specific formulation; therefore, it is necessary to evaluate the presence of frauds in such products. This research was conducted to evaluate the quality of meat products at restaurants of Tabriz. For this, a total of 33 samples o MoreMeat products producers represent their specific formulation; therefore, it is necessary to evaluate the presence of frauds in such products. This research was conducted to evaluate the quality of meat products at restaurants of Tabriz. For this, a total of 33 samples of ground meat mixes used for Kebab making were obtained. The samples were subjected to chemical and histological assays. Chemical analyzing was performed by means of collagen and hydroxyproline amino acid indices using colorimetric method. Moreover, histological evaluation was conducted by hematoxylin and eosin staining. Results showed that mean values of hydroxyproline and collagen were 0.0384±0.0268 and mean was 0.2993±0.0209, respectively. Besides, the presence of unauthorized bone, cartilage and lung tissues were found in 12.1 %, 18.2 % and 9.1 %, respectively. Comparison of the histological and chemical outcomes revealed that a direct difference between amount of meat and hydroxyproline ranges. Moreover, the amount of hydroxyproline was different among various tissues (i.e., hydroxyproline content was in high level in fraud samples). It was concluded that handmade meat products prepared in Tabriz were not free of inadvertent/intentional fraud; therefore organized control is essential. Manuscript profile -
Open Access Article
42 - Fraud identification in beef sausage in Tehran province using mitochondrial genes of animal species
H.S , Hosseni فرزانه Tafvizi مریم Tajabadi Ebrahimi انوشه Sharifan The aim of this study was to develop a species-specific PCR method for rapid identification of meat species in order to detect any potential fraud in meat products. For cattle and poultry, a set of primers were designed based on the mitochondrial cytochrome More The aim of this study was to develop a species-specific PCR method for rapid identification of meat species in order to detect any potential fraud in meat products. For cattle and poultry, a set of primers were designed based on the mitochondrial cytochrome b and subsequently a 183 bp as well as 274 bp fragments were amplified for poultry and beef samples, respectively. For the study, ten different brands of beef sausage were obtained across Tehran province. Results of PCR assay demonstrated that unlike their labels, all of the samples were contained poultry residuals‎. Moreover, beef offal was detected only in five samples‎. Since no cross-reaction was observed among the different samples, PCR could be considered as a sensitive and ‎specific method for the identification of meat varieties. In addition, high-speed operation and easiness of the technique are the other advantages of PCR method. Therefore, this technique has the capability for sensitive and ‎specific detection of meat adulteration in sausages. Manuscript profile -
Open Access Article
43 - The relationship between forensic accounting indicators and the quality of financial reporting
Mohammad Reza Borna Rasoul baradaran Hasanzadeh Alireza Fazlzadeh Yones badavarnahandiFraud is one of the effective factors in reducing public trust in reports and financial statements prepared by companies. Due to the lack of fraud auditing in Iran's environmental conditions and the lack of acceptance of this responsibility by auditors as the main super MoreFraud is one of the effective factors in reducing public trust in reports and financial statements prepared by companies. Due to the lack of fraud auditing in Iran's environmental conditions and the lack of acceptance of this responsibility by auditors as the main supervisors of companies' financial information, users are always faced with problems in verifying the validity of financial statements and the quality of financial reporting. In this regard, the present study was conducted with the aim of examining the relationship between court accounting indicators and the quality of financial reporting in the environmental conditions of Iran. The statistical population of the research includes 130 companies that were selected through systematic sampling during the years 2011 to 2022. The quality of financial reporting was measured as a dependent variable using four Jones, modified Jones, Kasznik and Kothari models. Court accounting indicators were evaluated as an independent research variable based on the fraud prediction model of Boarna et al (2022). The results showed; Forensic accounting indicators in Kasznik model have 66% of the power to explain the quality of financial reporting, while in Jones, Kothari and adjusted Jones models, they are equal to 50, 56 and 30%, respectively. Manuscript profile -
Open Access Article
44 - Investigating the Relationship between Corporate Governance Mechanisms and Possibility of Financial Statement Fraud: Analytical Evidence of Capital Market
Vahid Bekhradi Nasab Ali KhoshdelThe purpose of the present study is to investigate the role of corporate governance system in reducing the probability of fraudulent reporting of financial statements of listed companies in Tehran Stock Exchange. Fraudulent financial reporting in the financial statement MoreThe purpose of the present study is to investigate the role of corporate governance system in reducing the probability of fraudulent reporting of financial statements of listed companies in Tehran Stock Exchange. Fraudulent financial reporting in the financial statements of companies listed on the Tehran Stock Exchange using unaudited audit statements, tax differences with the taxation area according to the Income Tax Savings Note and the tax filing clause, and the existence of annual adjustments with The significance and financial statements of the revised financial statements have been weighed. The corporate governance system is also examined from five dimensions. The size of the board of directors, the independence of the board of directors, the number of board meetings, the financial knowledge of the board of directors, and the separation of the board from the CEO as mechanisms of the corporate governance system have been studied and its impact on financial statement fraud. Therefore, due to the importance of fraudulent financial reporting in the financial statements and their effects, 183 companies were selected from Tehran Stock Exchange for a period of 6 years from 2009 to 2020,. The findings of the study show that the size of the board of directors, the financial knowledge of the board of directors and the separation of the role of the board of directors from the CEO did not reduce the power of fraudulent financial reporting. Manuscript profile -
Open Access Article
45 - Imbalance Between Cybercrime Punishments with Some of the Corresponding Traditional Crimes
hojjatallah fathiDue to the expansion of cyberspace users, the types of cybercrime have increased day by day and the manner of occurrence of these crimes has become more diverse and advanced. Noting inconclusion of or inefficiency of the criminal laws governing the traditional cri MoreDue to the expansion of cyberspace users, the types of cybercrime have increased day by day and the manner of occurrence of these crimes has become more diverse and advanced. Noting inconclusion of or inefficiency of the criminal laws governing the traditional crimes, many of the countries worldwide, including Iran, has opted for legislation and enactment of special laws regarding cybercrimes. One of the principles of criminal law is the proportionality of the crime and the punishment and the balance between the punishments in similar crimes. The question that the present article seeks to answer is ‘whether a balance has been abided by between the punishments determined for similar crimes in the traditional and cyber space?’. The research method in this article is descriptive and analytical in terms of collecting library resources and in terms of its content. A comparative study of the punishments for traditional theft and cyber theft, traditional fraud and cyber fraud, and encouraging corruption and prostitution in the traditional space and cyberspace, indicates that the principle of proportionality of crime and punishment and the balance of punishments in similar mentioned crimes have not been observed. Punishments for similar cyberspace crimes are far lighter than the same crimes in the traditional environment, which seems to have no legal justification and requires a review and amendment of the law. Manuscript profile -
Open Access Article
46 - Guarantee of criminal execution of fraud in jurisprudence and law
Maliheh sadat sadjadian Sayyed Abulqasem Naqibi maryam Ibn TurabEnforcement guarantee is a direct or indirect means to fulfill legal requirements (including orders and prohibitions) or compensation for damage or in other words is a tool that ensures the effective implementation of legal rules and is used by public forces in society. MoreEnforcement guarantee is a direct or indirect means to fulfill legal requirements (including orders and prohibitions) or compensation for damage or in other words is a tool that ensures the effective implementation of legal rules and is used by public forces in society. This is divided into civil and criminal enforcement guarantees. Forgery of a term in jurisprudence and law means to deceive another and to persuade him to perform an action. That is, one party deliberately deceives the other party by its fraudulent actions. It can be considered as an example of ta'zir punishment. In Articles 5 and 647 of the Islamic Penal Code, the legislature has criminalized forgery and the model deserves punishment. Manuscript profile -
Open Access Article
47 - The Importance of Fraud Risk Substrates the Independent Auditors Perspectives
Omid Pourheidari Saeed BazrafshanThe purpose of this study is ranking fraud risk substrates listed in section 24 auditing standards of Iran, according to their importance in detection of management fraud. In this study fraud risk substrates was listed during 61 cases. To perform this study, 460 questio MoreThe purpose of this study is ranking fraud risk substrates listed in section 24 auditing standards of Iran, according to their importance in detection of management fraud. In this study fraud risk substrates was listed during 61 cases. To perform this study, 460 questionnaires were randomly distributed among members of statistical community (independent auditors), and 316 questionnaire was collected after a week. Results of statistical tests show that there is a significant difference in the 95 percent confidence level among auditor comments to the importance of the fraud risk substrates (except one case). Moreover, according to the obtained results, it is revealed that the most important fraud risk substrate is "being dependent a fair share of managers rights and benefits to the results of operations, financial position or cash flow ". In addition to ranking fraud risk substrates, we examined the relationship between gender, field of study, education and experience of auditors with their thinking about the importance of fraud risk substrates. The results of this study indicate that none of the above cases do not impact on auditors’ opinion in ranking fraud risk substrates. Manuscript profile -
Open Access Article
48 - The Effect of Personality Type and Professional ethics on Auditors' Ability to Detect Fraud Using the Theory of Planned Behavior by theRole of Professional Skepticism
Leyla Alizadegan Mahmoud SamadiLargani Mohsen ImeniAbstractThe purpose of this study was to investigate the effect of personality type and professional ethics on the ability of auditors' to detect financial reporting fraud using the theory of planned behavior with respect to the mediating role of professional skepticism MoreAbstractThe purpose of this study was to investigate the effect of personality type and professional ethics on the ability of auditors' to detect financial reporting fraud using the theory of planned behavior with respect to the mediating role of professional skepticism. The statistical population of the study includes auditors working in the auditing organization and auditing firms that are members of the Iranian Society of Certified Public Accountants. Using Morgan table, 302 people were selected as the research sample. The method of the present study is descriptive-survey and the tool used in the research is a questionnaire. The structural equation Modeling (SEM) was used to investigate the effect of variables and the partial least squares (PLS) approach was used to analyze the patterns. The results showed that the types of auditors' personality types, professional ethics and professional skepticism, have a positive and significant relationship directly on the auditors' ability to detect financial statements fraud. Also, personality type and professional ethics have an indirect and positive relationship with respect to the mediating role of professional skepticism on the detection of fraud in financial statements.According to the research findings, the more professional skeptics auditors are during the audit, the more willing they are to seek information about the signs of fraud and hence the greater their ability to detect fraud. Manuscript profile -
Open Access Article
49 - An Analysis of Auditors Capability on Fraud Detection Using the Planned Behavior Theory Perspective: the Impact of Auditors Experience and Personality Type with Respect to the Role of Professional Skepticism
Leila Alizadegan Mahmoud Samadi Largani Mohsen ImeniAbstractThe purpose of this study was to investigate to an analysis of auditors capability on fraud detection using the planned behavior theory perspective and the impact of auditors experience and personality type with respect to the mediating role of professional skep MoreAbstractThe purpose of this study was to investigate to an analysis of auditors capability on fraud detection using the planned behavior theory perspective and the impact of auditors experience and personality type with respect to the mediating role of professional skepticism in Iran by referring to opinion of professional accounting including auditors working in the auditing organization and auditing firms that are members of the Iranian Society of Certified Public Accountants. The impacts of auditors experience and personality type were obtained through a questionnaire on a five-option Likert scale. The designed questionnaire was distributed among 333 members of ICPA of which 302 were suitable for use in this study. Structural equation method (SEM) was used to investigate the effects of specific variables, and partial least squares (PLS) approach was used to analyze the model. The results showed that the types of auditors' personality types,auditors experience, and professional skepticism, have a positive and significant relationship directly on the auditors' ability to detect financial statements fraud. Also, personality type and auditors experience have an indirect and positive relationship with respect to the mediating role of professional skepticism on the detection of fraud in financial statements. According to the research findings, Auditors increase the ability to detect fraud by identifying and eliminating the constraints caused by the factors that lead to fraud regarding the effective role of occupational experience and personality type with respect to the mediatating role of professional skeptic. the more professional skeptics auditors are during the audit, the more willing they are to seek information about the signs of fraud and hence the greater their ability to detect fraud. Manuscript profile -
Open Access Article
50 - The Role of Perceived Pressure on Accountants' Ethical Beliefs in Financial Reporting
Zeynab Yazdi Bahman Banimahd Hashem NikoomaramAbstract The purpose of this study is to investigate the effect of perceived ethical pressure on ethical beliefs in financial reporting (fraudulent financial reporting for significant and insignificant amounts, opportunistic and efficient earnings management). This res MoreAbstract The purpose of this study is to investigate the effect of perceived ethical pressure on ethical beliefs in financial reporting (fraudulent financial reporting for significant and insignificant amounts, opportunistic and efficient earnings management). This research is an applied research. The statistical population of this research is people working in the accounting profession, including financial managers, accounting supervisors, and accounting experts of private companies and companies admitted to the Tehran Stock Exchange. The data of the research was collected through a questionnaire in a random way and using the structural equation model with the approach of Partial Least Squares (PLS) was analyzed. To determine the sample size, ten times the highest index of the measurement model was used, and 201 people were selected as the sample size. Findings show that perceived ethical pressure has a negative and significant effect on ethical beliefs. Ethical beliefs also have a negative and significant effect on opportunistic and efficient earnings management, fraudulent financial reporting for significant and insignificant amount. Therefore, the pressure perceived by accountants creates stress in them and prepares the ground to neglect ethical approaches and affects their performance. It also alters one's beliefs and causes questionable behaviors in financial reporting. Numerous studies have shown that companies manipulate financial statements to achieve their goals through Income management and fraud. But what is unknown; is behavioral factors that psychologically influence the person to manipulate the financial statements. Therefore, there is a need to better understand the moral nature of a person and the factors related to it that encourage people to abandon moral beliefs and participate in unethical behaviors. This study addresses this research gap in the literature by revealing this unknown aspect of behavior on which there are incomplete studies. Manuscript profile -
Open Access Article
51 - Religiosity, Professional Ethics of Accountants and Financial Reporting Fraud
اسماعیل خوشبخت امیرحسین تائبی نقندری حدیث زینلیAbstract The purpose of this paper is to investigate the effect of religiosity on financial reporting fraud by emphasizing the mediating role of accountants' professional ethics in Iran. The research variables were measured through a questionnaire. For this purpose, 40 MoreAbstract The purpose of this paper is to investigate the effect of religiosity on financial reporting fraud by emphasizing the mediating role of accountants' professional ethics in Iran. The research variables were measured through a questionnaire. For this purpose, 400 questionnaires were distributed among the members of the official experts of accounting and auditing justice throughout Iran. Finally, 312 items were accepted for analysis. Structural equation modeling (SEM) was used to test the hypotheses and Amos software was used for analysis. Findings showed that the religiosity of accountants has a negative and significant effect on financial reporting fraud and has a positive and significant effect on the professional ethics of accountants. Also, religiosity causes accountants to have a higher level of ethics, and this higher level of ethics is an effective factor in reducing financial reporting fraud by accountants, which shows the professional ethics of accountants, explains the relationship between their religiosity and reporting fraud. Manuscript profile -
Open Access Article
52 - A Machine Learning Approach to Detect Energy Fraud in Smart Distribution Network
Mahdi Emadaleslami Mahmoud-Reza Haghifam -
Open Access Article
53 - Moderator Role of Organizational Doubt in Relation to Fraud Detection and Professional Skepticism
امیر شمس Abstract The purpose of this study is to investigate the moderating role of organizational skepticism in relation to the risk of fraud detecting and professional skepticism. The statistical population of the research includes; The auditors of reputable auditing More Abstract The purpose of this study is to investigate the moderating role of organizational skepticism in relation to the risk of fraud detecting and professional skepticism. The statistical population of the research includes; The auditors of reputable auditing firms of the entire stock exchange (members of the Society of Certified Public Accountants) have at least 10 years of experience and have at least a bachelor's degree. Due to the conditionality of the statistical population, the subjects were studied by the available random method. The collected questionnaires were included in the analysis after removing the distorted copies or including incomplete answers in 133 copies. Structural equation modeling with Smart PLS software was used to investigate the relationships. The results showed that there is a relationship between the risk of fraud detecting and professional skepticism. Also, considering that the coefficient of this variable is estimated to be 0.269, which is a positive value, it is concluded that by increasing the risk of fraud detection, professional skepticism increases. Organizational skepticism was also found to moderate the relationship between the risk of fraud detecting and professional skepticism. Given that the value of β is equal to 0.625 and its sign is positive, it can be concluded that by strengthening organizational skepticism, the relationship between the risk of fraud detecting and professional skepticism in auditing firms is strengthened. Manuscript profile -
Open Access Article
54 - The Effect of the Auditor Attributes and Board of Directors Structure on the Possibility of Fraudulent Financial Statements of Commercial Companies
Kasra Barzegar abbaspour Hossein Eslami Mofid Abadi Marzieh Ebrahimi ShaghaghiAbstractDetection of fraud has long been the focus of independent, internal and professional auditors, and therefore the emphasis of these professional institutions and auditing standards is on improving the organizational structure, reinforcing the internal control sys MoreAbstractDetection of fraud has long been the focus of independent, internal and professional auditors, and therefore the emphasis of these professional institutions and auditing standards is on improving the organizational structure, reinforcing the internal control system and conducting regular and regular audits to prevent the occurrence of fraud decrease and enhance the credibility of financial reports. Considering that in recent years there has been an increasing growth in fraudulent financial reporting of companies around the world, in the present study, the effect of internal factors (board of directors structure) and external factors (auditor attributes) on the probability of fraud in the financial statements of companies listed on the Tehran Stock Exchange has been investigated. Has been. For this purpose, data from 160 selected companies have been used. In order to analyze the data, the regression method of panel data with logit approach has been used. The results show that the internal-organizational factors studied in this study; the possibility of fraud in the financial statements of companies listed in the Tehran Stock Exchange has been affected. It is also observed that the external factors considered in the study also had a significant effect on the probability of fraud in the financial statements of companies listed in the Tehran Stock Exchange. Manuscript profile -
Open Access Article
55 - Mechanism for preventing welfare fraud in cyberspace
akram mohammadzadeh Jamal Beigi fatemeh ahadiWelfare fraud means deceiving government institutions to obtain more welfare benefits. The purpose of this article is to comprehensively study and explain the mechanism of welfare fraud prevention in cyberspace. According to the nature of the subject, the present resear MoreWelfare fraud means deceiving government institutions to obtain more welfare benefits. The purpose of this article is to comprehensively study and explain the mechanism of welfare fraud prevention in cyberspace. According to the nature of the subject, the present research has been conducted in terms of practical purpose and in terms of collecting information by documentary method and through the study of reliable sources, and the obtained information has been analyzed in a descriptive-analytical mannerct. This research indicates that non-criminal preventive solutions (social and situational) can be suitable in preventing the crime of welfare fraud in cyberspace. Non-criminal prevention of welfare fraud in cyberspace through social prevention in the form of preventing the growth of welfare fraud documents in cyberspace and community-oriented prevention of welfare fraud in cyberspace in the form of providing family-oriented programs, educational and training measures in cyberspace, increasing media literacy, informing And culture building, control and monitoring, improvement of economic conditions, development of codes of conduct, situational prevention in the form of firewall security measures, filtering measures and monitoring measures will be done. Manuscript profile -
Open Access Article
56 - Evaluation of Authenticity in Honey Samples from Qazvin, Iran
Masoud Kazeminia Razzagh Mahmoudi Ehsan Aali Peyman Ghajarbygi -
Open Access Article
57 - The effect of managers' experience and influence on the relationship between fraudulent financial statements and the quality of financial reporting of companies listed on the Tehran Stock Exchange
abdolrasoul rahmanian koushkaki ensieh navidiThe present study examines the relationship between fraudulent financial statements and the quality of financial reporting with emphasis on the effectiveness of the experience and influence of managers in companies listed on the Tehran Stock Exchange. The present study MoreThe present study examines the relationship between fraudulent financial statements and the quality of financial reporting with emphasis on the effectiveness of the experience and influence of managers in companies listed on the Tehran Stock Exchange. The present study is applied and from a methodological point of view, causal (post-event) correlation. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 131 companies were selected as the research sample and were examined over a period of 7 years between 1391 and 1397. Findings showed that there is an inverse and significant relationship between financial statement fraud and the quality of financial reporting, between managers 'experience has no effect on the relationship between fraudulent financial statements and financial reporting quality, and also, managers' influence on the relationship between fraudulent financial statements and quality Financial reporting has a positive and significant effect. Therefore, it is concluded that influential managers can increase or decrease the quality of their financial reports by controlling fraud factors and managing earnings in financial statements. Manuscript profile -
Open Access Article
58 - Future studies the role of factors determining of managers' fraud through the use of the fraud diamond model
Ehsan Saadati Shohreh Yazdani Mohammadhamed Khanmohammadi Davoud GorjizadehPurpose: The present study aims to conduct future research of the role of the determinants of managers' fraud, focusing on the diamond model of fraud.Methodology: To measure the types of fraud and indicators related to the diamond model of fraud from the Likert scale qu MorePurpose: The present study aims to conduct future research of the role of the determinants of managers' fraud, focusing on the diamond model of fraud.Methodology: To measure the types of fraud and indicators related to the diamond model of fraud from the Likert scale questionnaire which contains three parts (demography, types of fraud, and elements of the fraud diamond model) and 74 declarative sentences were used. Furthermore, SmartPLS Software and the structural equation modeling technique with the partial least squares approach were used to test the hypotheses.Findings: The opportunity side is considered as an influential component on different types of fraud. Moreover, the 'capability' side has an effect on managers' fraud through social engineering, misuse of resources (assets), and earning management with opportunistic purposes, and 'rationalization' is the side that influences on the components of non-application of methods in accounting standards by managers and misuse of resources. Additionally, 'pressure' (motivation) is the side that affects the component of fraud management through social engineering. the sides of the fraud diamond model are only efficient when wich is a matter of separation of management and ownership and no effective processes for the supervision of managers.Originality / Value: In the current research, it was noted that the reason for the occurrence of four types of fraud indicators in Iran What was it based on. The added value of this research is that in most of the articles conducted by the researchers, attention was paid to the fraud triangle model. Manuscript profile -
Open Access Article
59 - The hybrid approach based on genetic algorithm and neural network to predict financial fraud in banks
Afsaneh Azimi Majid Noor Hosseini -
Open Access Article
60 - Identification of Fraud in Banking Data and Financial Institutions Using Classification Algorithms
Ardavan Rajaei
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