The Effect of Social Pressures, Stock Value and Environmental Accounting on Fraudulent Financial Reporting Quality

Document Type : Research Paper

Authors

1 Ph.D Student, Department of Accounting, Kerman Branch, Islamic Azad University,Kerman, Iran,

2 Professor, Department of Accounting, Shahid Bahonar University of Kerman, Kerman,, Iran, corresponding author,

3 Assistant Professor, Department of Accounting, Kerman Branch, Islamic Azad University, Kerman, Iran

10.22051/jaasci.2024.45147.1807

Abstract

Purpose: This research seeks to investigate the effect of social pressures, stock value, and environmental accounting on the quality of fraudulent financial reporting.
Method: Quantitative data was collected through a standard questionnaire from 384 employees and investment managers of companies listed on the Tehran Stock Exchange, and partial least square tests were used to analyze the data with the help of "SmartPLS3" statistical analysis software.
Findings: The research findings show that social pressures, stock value, and environmental accounting have a positive and significant effect on the quality of fraudulent financial reporting.
Conclusion: The results of this research prove the effect of various factors on the quality of financial reporting, which should be investigated to prevent fraudulent financial reports to some extent by predicting the effective factors providing suggested solutions, and taking steps toward the interests of investors.
Enhancing knowledge: The current research will be very useful for investors and users of financial information in Iran because the findings of this research will help them understand the importance of correct financial reports and the impact of social pressure factors, stock value, and environmental accounting on the quality of reporting. Find fraudulent financial statements, so they can better analyze financial reports and invest

Keywords

Main Subjects

References

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History

  • Receive Date: 27 October 2023
  • Revise Date: 05 February 2024
  • Accept Date: 22 February 2024

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