Document Type : Research Paper
Authors
Abstract
I n this research the importance of "warning signs" (Red flags) concerning financial fraud, considering the views and ideas of companies’ accounts managers accepted in Tehran Stock Exchange and opinion and ideas of members of official associations of accountants on evaluation, research by different angles between the above ideas has been accepted.
The result of the research reflects that all 42 “warning signs” accepted and declared in questioner by both.
In addition by using factor analysis and by discovery methods is five factors described below.
I - Acceptance of risks and looking for dangers
2- Management characteristics
3- Economical characteristics
4- Constructive characteristics being saturated
5- Unstableness, inabilities and insufficiency in profit making.
In addition result of the test proves absence of significant difference i n the most “warning signs” (red flags).
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