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Article
Publication date: 24 December 2024

Ali Mohammad Khanaki, Ali Akbar Farzinfar, Mehdi Safari Gerayli and Meysam Arabzadeh

This study aims to contribute to the accounting knowledge literature by presenting the framework of forensic accounting drivers and evaluation of its identified factors on social…

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Abstract

Purpose

This study aims to contribute to the accounting knowledge literature by presenting the framework of forensic accounting drivers and evaluation of its identified factors on social distrust trauma contexts in the Tehran Stock Exchange (TSE).

Design/methodology/approach

This study adopted mixed, both inductive and deductive approach to develop an integrated framework, validate its practicability and verify its effectiveness in selected firms listed on the TSE, respectively. In developing the framework and implementation procedure, the study used an exploratory data collection (qualitative) approach to review the phenomenon of the shadow accounting functions. Then, in the second phase, this study tested the research hypothesis through a partial least squares process. The population of the study is made up of all financial managers and heads of the accounting department of capital market companies in Iran. Presently, there are 185 companies (TSE). From this, a sample of 100 companies was selected which are all in the TSE. As suggested by Niles (2006), a minimum sample size of 10% of the population is generally acceptable. A questionnaire survey was adopted in obtaining primary data for this study. Therefore, based on Cochran sampling techniques, 405 questionnaires were returned and became the basis of analysis.

Findings

Based on the mixed method of this study, the result in the qualitative part provides the forensic accounting framework of the existence of three categories; there are six components and 39 themes during 13 interviews. In the quantitative section, the results of the study showed that forensic accounting has a negative and significant effect on the trauma of social mistrust in the accounting profession.

Originality/value

This paper has created a framework that provides empirical evidence for an approach for future research to examine further issues of forensic accounting work. Moreover, this paper, through the provided framework, developed propositions showing relationships between the professionalism level, the legislation infrastructure and the quality of services, particularly in relation to forensic accounting, which helps to develop the protection of shareholders in the future.

Details

Journal of Facilities Management , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-5967

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Article
Publication date: 29 September 2021

Abbas Koolivand, Mahdi Salehi, Meysam Arabzadeh and Hassan Ghodrati

This paper aims to assess the relationship between a knowledge-based economy and fraudulent financial reporting.

562

Abstract

Purpose

This paper aims to assess the relationship between a knowledge-based economy and fraudulent financial reporting.

Design/methodology/approach

The study is descriptive-correlation based on published information from enlisted firms on the Tehran Stock Exchange during 2013–2019 with a sample of 178 firms (1,246 observations). The method used for hypothesis testing is linear regression using the panel data.

Findings

The results show that a knowledge-based economy is associated negatively and significantly with financial reporting. Moreover, robust testing has also examined the hypotheses (including fixed effects, OLS and t + 1) that confirmed the study’s preliminary results.

Originality/value

As the study was carried out in the emergent financial markets, like Iran, to figure out the relationship between knowledge-based economy and financial reporting, it can provide helpful information for the practitioners in this field.

Details

Journal of Facilities Management , vol. 21 no. 1
Type: Research Article
ISSN: 1472-5967

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Article
Publication date: 16 June 2021

Hojat Mohammadi, Mahdi Salehi, Meysam Arabzadeh and Hassan Ghodrati

This paper aims to assess auditor narcissism’s effect on audit market competition (auditor concentration, clients’ concentration and competitive pressure).

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Abstract

Purpose

This paper aims to assess auditor narcissism’s effect on audit market competition (auditor concentration, clients’ concentration and competitive pressure).

Design/methodology/approach

This paper’s method is descriptive-correlational based on published information from listed firms on the Tehran Stock Exchange from 2012 to 2018 using a sample of 188 firms (1,310 observations). The method used for hypothesis testing is linear regression using panel data.

Findings

The results show a negative and significant relationship between auditor narcissism and audit market competition and its indices, including auditor concentration, clients’ concentration and competitive pressure. Moreover, a positive and significant relationship was observed between audit quality and audit market competition and its indices, including auditor concentration, client concentration and competitive pressure.

Originality/value

To analyzes competition indices in the audit market (auditor concentration, clients’ concentration and competitive pressure). The variable is assessed once more using the exploratory factor analysis of the so-called three variables single variable, named audit market competition. So the central question of the study is investigated within a broader sense. Moreover, as the present study is carried out in the emergent financial markets with extremely competitive audit markets to figure out the effect of auditors’ intrinsic characteristics on such markets’ competitiveness, it can provide useful information in this field.

Details

Management Research Review, vol. 44 no. 11
Type: Research Article
ISSN: 2040-8269

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