نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار، گروه حسابداری، دانشکده علوم اداری و اقتصاد، دانشگاه اصفهان، اصفهان، ایران
2 کارشناس ارشد حسابداری، فولادشهر، ایران
3 کارشناسی ارشد، حسابداری، فولادشهر، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Purpose: The purpose of this research is to examine the relationship between fraud in the company's financial reporting and fraud in the financial reporting of peer firms active in a similar geographic region, taking into account the moderating effect of competition in the industry.
Method: This research is an applied study with an inductive approach and based on panel data analysis. In this research, the information of 11 listed petrochemical firms active in Pars Energy Special Economic Zone during 2011to 2022was used for 12 years.
Results: The results showed that fraud in the financial reporting of active firms in the same geographic region has a positive and significant relationship with fraud in the company's financial reporting. Competition in the industry does not have a significant effect on the intensity of the relationship between fraud in the financial reporting of firms operating in the same geographic area with fraud in the company's financial reporting, but competition in the industry increases the effect of the relationship between fraud in the financial reporting of firms operating in the same geographic region on fraud in reporting. The company is financed.
Conclusion: The findings of this research showed that ethical misconduct and fraudulent financial reporting do not occur in a vacuum, and that neighboring firms have an impact on the willingness to commit violations and fraud in financial reporting.
Contribution: This study provides valuable insights into the factors influencing financial reporting fraud, focusing on peer companies in Iran, to provide stakeholders.
کلیدواژه‌ها [English]
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