Farqad Sallal, Mohammad Ali Bagherpour Velashani and Mohammad Javad Saei
The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq.
Abstract
Purpose
The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq.
Design/methodology/approach
The research is a descriptive survey and statistical population consists of independent auditors. The field survey and questionnaire were used for data collection.
Findings
Findings can raise auditors’ awareness of management fraud motivations. It can help regulators and authorities in both countries as well as other emerging markets for establishing suitable rules and regulation.
Originality/value
This paper’s contribution was in identifying and comparing management’s motivations to commit financial reporting fraud in two emerging markets including Iraq and Iran.