Providing the ethical model of fraud tendency in accounting using a Structural equation analysis approach

Document Type : Original Article

Authors
Reyhaneh Kashani Amin 1
Fereydon Rahnamay Roodposhti 2
Mohammad Hamed Khanmohammadi 3
Hossein Badiei 4
1 Department of Accounting, Emirates Branch, Islamic Azad University, Dubai, United Arab Emirates
2 Department of Accounting, Science and Research Unit, Islamic Azad University, Tehran, Iran
3 Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran
4 Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran
10.22034/jmaak.2025.78325.4499
Abstract
Considering that one way to minimize the tendency of accountants to commit fraud in public and private institutions is to pay attention to ethical values, this study presents an ethical model of the tendency to commit fraud in accounting using a structural equation analysis approach. The present study is of an applied type in terms of its purpose and a descriptive correlational type in terms of its research method, and the measurement and data collection tool is a questionnaire. The statistical population included accounting staff at different levels (accountant, chief accountant, manager, and financial vice president) in different sectors (private and public) and in types of activities (manufacturing, commercial, and service), which was selected using the Morgan table, consisting of 140 people. Smart-PLS 3 software was used to analyze the research hypotheses. The results of the model survey indicated complete confirmation of the model. One of the problems that has jeopardized the existence of the accounting profession and has made accountants around the world concerned about the reputation and dignity of the profession is the debate and tendency to commit fraud and the weakness in observing ethical values. Paying attention to ethical values in the accounting profession is the only way out of this crisis. Because ethics goes beyond the law and is related to the individual, religious, social, organizational, and cultural characteristics of accountants; therefore, managers need to strive to create a suitable environment for observing ethical values so that individuals can operate responsibly.
Keywords: Ethical model, Tendency to fraud, Structural equation analysis.
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