| چکیده انگلیسی مقاله |
Today, it is necessary to apply effective procedures to control employees based on agency theory. With this statement, The aim of the present research is to identify the dimensions and indicators affecting managerial fraud in financial reporting based on the hexagonal theory of fraud. Thus, using the meta-synthesis method and the Sandelowski and Barroso model, which includes seven steps, 198 studies published in reputable domestic and foreign journals were examined in the period from 1397 to 1403 AH and from 2015 to 2025 AD. By analyzing the content of these studies, the relevant codes, and measuring the importance and priority of each using a questionnaire and survey of 15 experts and professional professors and using the Shannon entropy method, 6 main categories (pressure, opportunity, ability, justification, arrogance, and collusion), 19 subcategories, 38 concepts, and 158 codes were extracted. The results of the Shannon entropy technique indicate that the justification factor (quality of auditing firms, reduced audit quality, and changing auditors to conceal fraud), ability (education of managers and replacing managers with more qualified ones), motivation (lower asset growth and institutional ownership), arrogance (frequent images of the CEO), and collusion (auditor remuneration) are the most significant indicators affecting managerial fraud in financial reporting. The findings of this research provide a comprehensive theoretical basis and explicit evidence for informing policy evaluations and investigations related to the dimensions and indicators affecting managerial fraud in financial reporting.
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| نویسندگان مقاله |
زیبا عبدالهی | ziba abdollahi
Ph.D Student of Accounting, Faculty of Economics and management, Urmia University, Urmia, Iran (z.abdollahi@urmia.ac.ir)
دانشجوی دکتری، گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران (ziba.abdollahi24@gmail.com)
پرویز پیری | parviz piri
Associate Professor of Accounting, Faculty of Economics and management, Urmia University, Urmia, Iran (corresponded Author)
دانشیار، گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران (نویسنده مسئول)
حمزه دیدار | hamzeh didar
Associate Professor of Accounting, Faculty of Economics and management, Urmia University, Urmia, Iran (h.didar@urmia.ac.ir)
دانشیار، گروه حسابداری، دانشکده اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران (h.didar@urmia.ac.ir)
علی رحمانی | ali rahmani
Professor of Accounting, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran (rahmani@alzahra.ac.ir)
استاد، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران (rahmani@alzahra.ac.ir)
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