نوع مقاله : مقاله پژوهشی
عنوان مقاله English
نویسندگان English
The purpose of financial statements is to judge the financial status, performance and cash flow of companies or organizations, as well as a means of communication between companies and users of financial information, so this opportunity may lead to the occurrence of targeted and incorrect presentation of the company's financial status and fraudulent actions in financial statements. be financed In the meantime, the audit committee as a supervisor can adjust such issues. Therefore, in the present study, the factors affecting fraud in financial statements were first studied, and the results were ranked during a survey in the fall of 1402 with 25 experts and also using the Fuzzy Hierarchy Analysis (FAHP) method. Then, considering the moderating role of the accounting committee, the aforementioned factors were entered into the fraud hexagon model and were investigated for 240 companies in the Iranian capital market during a period of 5 years (1397 to 1401). The results show that opportunity, collusion and pressure are the most important factors affecting the mentioned phenomenon from the point of view of experts, and factors such as narcissism, talent and justification are ranked next. Also, the results of the model review indicate that the behavioral indicators of managers have an effect on committing fraud, and the audit committee can have a moderating role in the behavioral indicators of fraud, but it has no effect on justification, narcissism, and collusion.
کلیدواژهها English
پاشائی فشتالی، محمد، کیهان آزادی هیر و محمدرضا وطنپرست، (1399)، "مطالعه رابطه تیپ شخصیتی، تجربه و جنسیت با توانایی کشف حسابرس (نقش میانجی شک و تردید حرفهای)"، مجله پیشرفتهای حسابداری دانشگاه شیراز، دوره 13، شماره 1، صص 67-100.
خلیلی ثمرین, ف., خلیل پور, م., & رمضانی, ج. (2021). رتبهبندی عوامل درونسازمانی و برون سازمانی موثر بر گزارشگری مالی متقلبانه با استفاده از فرآیند تحلیل سلسله مراتبی. اقتصاد مالی, 15(55), 231-246.
دریائی، عباسعلی و اکرم عزیزی، (1397)، "رابطه اخلاق، تجربه و صلاحیت حرفهای حسابرسان باکیفیت حسابرسی (باتوجه به نقش تعدیلکننده شک و تردید حرفهای)"، (5) 16-1، صص 99-79.
سلمانی، چنگیز، سعید جبارزاده کنگر لویی، جمال بحری ثالث و عسکر پاک مرام، (1399)، "الگویی برای پیشبینی قضاوت حرفهای حسابرسان"، پژوهشهای حسابداری مالی و حسابرسی" ، 12(48)، صص 202-179
علی زاده گان, صمدی لرگانی, & ایمنی. (2023). تحلیل توانایی حسابرسان در کشف تقلب با استفاده از تئوری رفتار برنامهریزی شده: تأثیر تجربه حسابرس و تیپ شخصیتی با نقش تردید حرفهای. پژوهش های حسابداری مالی و حسابرسی, 15(57), 149-184.
کمیته فنی سازمان حسابرسی، (1388)، "استانداردهای حسابرسی"، تهران: انتشارات سازمان حسابرسی.
نمازی, محمد, & حسینی نیا. (2019). تحلیل محتوای نظریههای تقلب مالی و ارائه فراالگوی چندبعدی تقلب. دانش حسابداری مالی, 6(1), 1-36.
Achmad, T., Ghozali, I., & Pamungkas, I. D. (2022). Hexagon fraud: Detection of fraudulent financial reporting in state-owned enterprises Indonesia. Economies, 10(1), 13.
Ardani, S. V. (2017). Pengaruh Tenure Audit, Rotasi Audit, Audit Fee terhadap Kualitas Audit dengan Komite Audit Sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Keuangan yang Terdaftar di Bei Tahun 2010 2014). Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), 6(1), 1-12.
Ayem, S., & Wardani, D. K. (2023). Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Statement Dengan Komite Audit Sebagai Variabel Moderasi. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(2), 911-930.
Chen, L., Yao, S., & Zhu, K. (2020). Responsible sourcing under supplier-auditor collusion. Manufacturing & Service Operations Management, 22(6), 1234-1250.
Compernolle, T. (2018). Communication of the external auditor with the audit committee: Managing impressions to deal with multiple accountability relationships. Accounting, Auditing & Accountability Journal, 31(3), 900-924.
Dewi, K., & Anisykurlillah, I. (2021). Analysis of the effect of fraud pentagon factors on fraudulent financial statement with audit committee as moderating variable. Accounting Analysis Journal, 10(1), 39-46.
Ghaisani, H. M., Dwi, A., & Bawono, B. (2022). Analysis of Financial Statement Fraud: The Vousinas Fraud Hexagon Model Approach and the Audit Committe as Moderating Variable.
Ghozali, I., Achmad, T., & Pamungkas, I. D. (2019). Determinants of fraudulent financial reporting and whistleblowing system: Applying theory of planned behavior. WSEAS Transactions on Business and Economics, 16(1), 393-402.
Gautama, E., Daromes, F. E., & Ng, S. (2017). Peran Moderasi Kompetensi Komite Audit pada Hubungan Antara Struktur Kepemilikan dan Kualitas Pelaporan Keuangan. Jurnal Akuntansi, 11(1), 68-98.
Janah, N., Rachmawati, L., & Widaninggar, N. (2022). The Effect of Fraud Hexagon Model on Fraud Financial Statements in Companies in the Financial Sector. Assets: Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, 6(2), 64-76.
Lastanti, Hexana Sri. (2020). Role of Audit Committee in the Fraud Pentagon and Financial Statement Fraud. International Journal of Contemporary Accounting 2: 77.
Luhri, A. S. R. N., Mashuri, A. A. S., & Ermaya, H. N. L. (2021). Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Komite Audit sebagai Variabel Moderasi. Jurnal Akuntansi, Keuangan, Dan Manajemen, 3(1), 15-30.
Maryani, N., Natita, R. K., Rudiana, R., & Herawati, T. (2022). Fraud Hexagon Elements as a Determination of Fraudulent Financial Reporting in Financial Sector Services. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(1), 4300-4314.
Nugroho, D. S., & Diyanty, V. (2022). Hexagon Fraud in Fraudulent Financial Statements: the Moderating Role of Audit Committee. Jurnal Akuntansi Dan Keuangan Indonesia, 19(1), 3.
Putri, T. V. Y., & Saphira, J. (2019). Fraud Pentagon Dalam Manajemen Laba Di Perusahaan Manufaktur Logam dan Kimia. Jurnal Ilmiah Wahana Akuntansi, 14(2), 143-155.
Sari, M. P., Pramasheilla, N., Suryarini, T., & Pamungkas, I. D. (2020). Analysis of fraudulent financial reporting with the role of KAP big four as a moderation variable: Crowe's fraud's pentagon theory. International Journal of Financial Research, 11(5), 180-190.
Situngkir, N. C., & Triyanto, D. N. (2020). Detecting fraudulent financial reporting using fraud score model and fraud pentagon theory: Empirical study of companies listed in the LQ 45 Index. The Indonesian Journal of Accounting Research, 23(3), 373-410.
Xiao, J., Sun, S. L., & Weng, D. H. (2021). The unfriendly board: Antecedents and consequences of board dissent. European Management Journal, 39(1), 135-146.
Zhou, X., Nehme, A., Jesus, V., Wang, Y., Josephs, M., Mahbub, K., & Abdallah, A. (2022). AudiWFlow: Confidential, collusion-resistant auditing of distributed workflows. Blockchain: Research and Applications, 3(3), 100073.
