Presenting a structural model of indicators affecting violations in financial reporting

Document Type : Original Article

Authors
Alireza Mohammadkhani 1
Nemat Rostami Mazouei 2
Javad Ramezani 1
Mehdi Khalilpour 1
Seyed Javad Ebrahimian 1
1 Department of Accounting, nour Branch, Islamic Azad University, nour, Iran
2 Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran
10.22034/jmaak.2026.24456
Abstract
Purpose: The purpose of conducting this research was to provide a structural model of indicators affecting violations in financial reporting. The research method was qualitative and quantitative. Research information was collected through interviews.
Statistical population: The statistical population of the research included an unlimited number of professors and experts in accounting and financial management, and 19 people were selected until reaching theoretical saturation. The sampling method was in the form of a snowball, in which the interviewees were asked to introduce people who are knowledgeable about the research topic to conduct subsequent interviews.
Methodology: Primary data was collected through interviews. According to the methodological process, during the three stages of open coding, central coding, and selective coding, first, the codes related to the topic were identified from the large number of primary data types; Then, through continuous comparison, a concept was extracted from several codes, and in the same way, other codes were also converted into concepts until finally 124 concepts were obtained. In the next step, some concepts were put in the form of a category so that 15 categories were obtained for this research.
Conclusion: The findings of the research showed that 1 category appeared as a central category, which includes: violations in financial reporting. Other categories to be presented in the visual model were placed in five categories: causal conditions (3 categories), background or context (4 categories), intervening conditions (3 categories), strategies (2 categories), and consequences (2 categories). In the following, based on the indicators, components, concepts, and categories of the proposed model, a questionnaire of 124 questions was compiled, and based on the collected data, the relations of the proposed model were examined, and finally, the results showed the significance of the relations and components of the model. Had been presented.
Finally, the results showed the significance of the relations and components of the presented model. The central category identified in this research is "violations in financial reporting" and the rest of the categories make sense in relation to it.

Keywords: pattern design, violations, financial reporting, foundational data theory
Keywords
pattern design
violations
financial reporting
foundational data theory
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