List of Articles creative accounting

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  1 - Creative Accounting Model in Iran's Environmental Conditions using Grounded Theory
  tahereh aziz zadeh mehdi zeinali Younes Badavar Nahandi
  10.30495/jma.2023.22415
  Creative accounting relates to information engineering and financial reporting because it tries to make financial disclosures appear better than what is honestly stated. The aim of the current research is to provide a conceptual model of creative accounting in Iran's en More

  Creative accounting relates to information engineering and financial reporting because it tries to make financial disclosures appear better than what is honestly stated. The aim of the current research is to provide a conceptual model of creative accounting in Iran's environmental conditions. In terms of methodology, this research is one of the qualitative research projects with an approach based on theorizing the context. The statistical population includes experts in the field of theoretical and practical foundations of creative accounting, After obtaining expert opinions through 21 semi-structured interviews during 2020-2021, the conceptual model of creative accounting includes causal conditions, including tax, banking, reporting and cultural incentives; The context of the subject, including managers' motivations, company goals and characteristics, legal loopholes, environmental pressures; Intervening conditions, including the way of monitoring and implementation; The central phenomenon includes a positive or negative view of the subject; Strategies including environmental and management factors, factors related to users, creating up-to-date technologies, improving quality and proper implementation of laws; And also their consequences including economic, social and organizational consequences are presented. The results showed that corporate governance and strengthening laws can reduce tax, banking, reporting and moral incentives leading to deviation from the facts. The necessary training should be given to the users and enforcers of the laws in the two dimensions of implementation and monitoring, so that its adverse consequences, including the unfair transfer of wealth, can be prevented and resources can be moved in the direction of national interests.  Manuscript profile
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  2 - Investigating the role of principles of ethics and auditing professional behavior in applying creative accounting to investors
  روح اله جمشیدپور مهرداد .. بابک .. سیدرضا هاشمی
  The main purpose of this study is to investigate the role of the principles of professional ethics of auditing in the use of creative accounting in Iran. In order to achieve the research goal, among 271 trusted auditors of Iran Stock Exchange Group A in the last four mo More

  The main purpose of this study is to investigate the role of the principles of professional ethics of auditing in the use of creative accounting in Iran. In order to achieve the research goal, among 271 trusted auditors of Iran Stock Exchange Group A in the last four months of 1996 and the first two months of 1997, 160 people were randomly selected to answer the questionnaire. Data from the distribution of the questionnaire were analyzed to prove or disprove the research hypotheses using the T-test. The findings show that the auditor's competence, honesty, objectivity and independence have a significant negative impact on creative accounting. While the results show the positive effect of conditional fees, advertising fees and commission fees on creative accounting. Experimental evidence suggests that the name of the auditing firm does not have a significant effect on creative accounting. Do not report. Manuscript profile
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  3 - The Effect of Ethics and Tenure on the Auditor's Ability to Recognize Accounting Practices
  hasan hemati elham bayat Majid Moradi
  10.30495/jdaa.2023.707960
  Abstract The purpose of this study is to investigate Effect of Auditor Ethics and Audit Tenure on Auditor Ability to Detect Creative Accounting Practices. The general research method used in this research is descriptive-correlational survey and according to the purpose More

  Abstract The purpose of this study is to investigate Effect of Auditor Ethics and Audit Tenure on Auditor Ability to Detect Creative Accounting Practices. The general research method used in this research is descriptive-correlational survey and according to the purpose of this research is to determine the relationship between the components of auditors' ethics and the auditor's tenure on the Auditor Ability to Detect Creative. And how to conduct a survey research method using the independent and standard questionnaire of Fullerton and Dotschi (2004), for the Auditor Ability to Detect Creative, the standard questionnaire Armga Zarfar (2016) can be used for professional ethics. The results of testing the first hypothesis showed that the auditor's ethics has a positive and significant effect on the Auditor Ability to Detect Creative to identify accounting methods. The size of the auditing firm has a positive and significant effect on the Auditor Ability to Detect Creative Accounting Practices. Manuscript profile