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:: Volume 6, Issue 12 (3-2022) ::
َAAPC 2022, 6(12): 373-406 Back to browse issues page
Explain the Dimensions of the Concept, Instances and Indications of Fraud in Financial Statements: Based on the Method Thematic Analysis
Mohammad Reza Borna1, Rasoul Baradaran Hassanzadeh *2, Alireza Fazlzadeh3, Younes Badavar Nahandi4
1- PhD Student in Accounting, Islamic Azad University, Tabriz Branch, Tabriz, Iran(Reza_Bornachar@yahoo.com)
2- Associate Professor of Accounting, Islamic Azad University, Tabriz Branch, Tabriz, Iran (Corresponding Author) , baradaran313@iaut.ac.ir
3- Associate Professor of Accounting, University of Tabriz, Tabriz, Iran(Fazlzadeh@tabrizu.ac.ir)
4- Associate Professor of Accounting, Islamic Azad University, Tabriz Branch, Tabriz, Iran(badavarnahandi@iaut.ac.ir)
Abstract:   (267 Views)
Fraud is one of the effective factors in reducing public confidence in the reports and financial statements prepared by companies. Due to the lack of a complete theoretical framework and the vacuity of fraud laws, the present study was conducted to explain the dimensions of the concept, instances and Indications of fraud in financial statements by theme analysis method, in accordance with environmental conditions. In this study, by interviewing 21 experts who have been selected by purposive sampling method and are members of the Iranian Society of Certified Public Accountants or forensic experts and have a history of investigating fraud in large cases of Iranian companies, it has been concluded that the concept of fraud in financial statements has legal dimensions (the need to define fraud in law, mentioning and defining instances of fraud in law), spiritual (intent, deceptive, usually accompanied by collusion) and material (inverting reality, having benefits for the perpetrator and harming the other). Findings of this research also provide general instances of financial statement fraud in five theme (1-forged documents, 2- manipulating with financial statements, 3- disclosure or non-disclosure of relevant information, 4- misapplication of accounting standards, and 5- misuse of assets) In addition, in the sub-theme, it shows instances of rules (some instances mentioned in some current laws of the country), along with a set of objective instances for each sub-theme. In addition, indicates of fraud in financial statements is expressed in the themes of non-financial evidence (formal and structural indications) of fraud and financial indications of fraud. The legislator can use the concept and instances of fraud in this study in definition and also the drafting a law to combat fraud for Iranian companies.
Keywords: Fraud, Instantiation, Forensic Accounting, Theme Analysis
Full-Text [PDF 266 kb]   (87 Downloads)    
Type of Study: Research | Subject: Special
Received: 2022/01/2 | Accepted: 2022/04/24 | Published: 2022/03/20
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Borna M R, Baradaran Hassanzadeh R, Fazlzadeh A, Badavar Nahandi Y. Explain the Dimensions of the Concept, Instances and Indications of Fraud in Financial Statements: Based on the Method Thematic Analysis. َAAPC. 2022; 6 (12) :373-406
URL: http://aapc.khu.ac.ir/article-1-1062-en.html


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Volume 6, Issue 12 (3-2022) Back to browse issues page
دوفصلنامه علمی حسابداری ارزشی و رفتاری journal of Value & Behavioral  Accounting
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