gholamreza karami; farzad hajiazimi; majid saffarinia
Volume 8, Issue 32 , April 2019, , Pages 61-78
Abstract
Introduction: The purpose of this study was to investigate the factors affecting the intention towards fraudulent financial reporting and the role of monetary ethics and ethical obligation through mixed research method based on factor analysis and structural equation modeling. Method: This research was ...
Read More
Introduction: The purpose of this study was to investigate the factors affecting the intention towards fraudulent financial reporting and the role of monetary ethics and ethical obligation through mixed research method based on factor analysis and structural equation modeling. Method: This research was conducted using the Delphi method and the statistical community included accounting experts in the field of fraudulent financial reporting, selected on the basis of a criterion-based sample. In order to investigate the variables of the research, Ajzen behavioral intention Questionnaire (2006), Tang Money Ethics Questionnaire (1992) and Ajzen & Beck's Ethical obligation Questionnaire (1991) were used. Results: According to research findings, attitudes toward behavior, perceived behavioral control and monetary ethics have a positive and significant effect on the intention to provide fraudulent financial reporting. Also, ethical obligations have a negative and significant relationship with the intention to financial reporting being fraudulent. In addition, subjective norms do not have a significant effect on the intention. Conclusion: Based on the findings, it can be concluded that increased behavioral attitude, perceived behavioral control, and monetary ethics increase the intention to provide fraudulent financial reporting, and moral obligations reduce this intention.