B Mashayekhi; A. H. Hosseinpour
Abstract
AbstractMost of earnings management researches in Iran focus on abnormal accruals. Whereas accruals and real activities result in earnings management, which are complementary (Sanjaya and Saragih, 2012). According to various studies, accruals eventually lead to fraud (Jones et al, 2008). So far no research ...
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AbstractMost of earnings management researches in Iran focus on abnormal accruals. Whereas accruals and real activities result in earnings management, which are complementary (Sanjaya and Saragih, 2012). According to various studies, accruals eventually lead to fraud (Jones et al, 2008). So far no research studied the relationship between accrual earnings management and real earnings management in companies suspected to fraud. So, in this study, the relationship between accrual earnings management and real Earnings management in companies suspected to fraud are discussed. In this analysis, panel data is used. For hypothesis testing, the data of 107 listed companies on Tehran Stock Exchange, which are suspected to fraud, for the period of 1392- 1387 (Solar Calendar), has been used. Results of the analysis indicate that real earnings management on accrual earnings management in companies suspected to fraud, at 95 percent confidence level, have negative and significant correlation. As a result, researchers, standard settings and auditors should pay attention to both real earnings management and accrual earnings management in fraud suspected companies. Audit quality should also be strengthened in the Iranian suspected of fraud listed companies
Ghasem Boulou; Peyman Sadeghi
Volume 6, Issue 22 , July 2008, , Pages 47-72
Abstract
This research investigates the factors affecting on auditors' decision making and individual characteristics in applying Decision Aid for management fraud risk ...
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This research investigates the factors affecting on auditors' decision making and individual characteristics in applying Decision Aid for management fraud risk assessment. This study focuses on problems with applying Decision Aid and classification of effective factors. This research also investigates the effects of four independent variables on applying Decision Aid by auditors. The results indicate that Perceived usefulness, conformity pressure, big client size, low confidence and Decision Aids reliance are the most effective factors in order of degree of importance. And lack of the above mentioned factors are causes for avoiding of Decision Aid application in audit process. Except for confidence variable, other independent variables have a direct effect on dependent variables. Perceived usefulness is the most effective variable.
M. R. NikBakht; M. J. Sheikh
Volume 2, Issue 5 , April 2004, , Pages 61-94
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 ...
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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).