Purpose The purpose of this present study is to assess the impact of intellectual capital (IC)
on fraud in listed firms' financial statements on the Tehran Stock Exchange (TSE). In other …

Purpose This study aims to assess the relationship between internal control weakness and
different types of auditor opinions in fraudulent and non-fraudulent firms. The study's main …

Abstract [eng] Fraudulent financial reporting is a big issue not only for investors but also for
other stakeholders. This research uses two popular fraud detection models by Beneish …

Purpose Financial fraud is a severe corporate fraud committed for achieving various
objectives, like attaining financial targets, lowering debt and providing good signals to the …

Fraud is one of the most important issues arisen in accounting and auditing of financial
statements. This research is aimed to detect frauds using the adjusted Beneish model and …

One of the most important qualitative features of accounting information is its reliability.
According to the theoretical concepts of financial reporting, reliable information is free from …

ObjectiveReliability is considered as one of the most important qualitative features of
accounting information. According to the theoretical concepts of financial reporting, reliable …

Objective: Creative accounting can be seen as a process that utilizes accounting knowledge
to influence financial indices in information disclosure without violating policies and …

Introduction Accounting earnings is an appropriate measure for performance evaluation,
stock valuation, forecasting and evaluation of expected returns, as well as predicting the …

As the business process becomes more complex, financial statement distortion risk
increases. In this regard, researchers have been looking for models to detect fraud in …