Professional Auditing Research

Professional Auditing Research

Modeling Fraudulent Financial Reporting Affected by Fees and Audit Firm Size with a Meta-Composite Approach

Document Type : Original Article

Author
Fatemeh Ahmadi
Department of Accounting, Il.C., Islamic Azad university, Ilam, Iran.
10.22034/jpar.2025.2030611.1323
Abstract
Fraud in financial reporting has grown significantly in recent years and has become one of the concerns of organizations and their managers. Because fraudulent financial reporting has dire consequences. In this regard, this research was conducted with the aim of modeling fraudulent financial reporting affected by the fee and size of the audit firm. A mixed research method (qualitative-quantitative) has been used to conduct the present research. In the qualitative section with the help of metacombination method, 18 variables including; Risk of non-discovery, equity, financial goals, stability and financial stability, financial forecasting, financial performance, financial productivity, relevance of financial statements, level of reliance and trust in financial statements, level of quality of information and financial decisions, profit management, re-presentation of financial statements, information symmetry, tax policies, income quality, operational characteristics, comparability of financial statements and asset management were identified and for their analysis in a quantitative part, interpretive structural modeling method was used. Its data was collected with the help of self-interaction matrix from 16 experts, and the result was a nine-level model, where reliability and trust were the most influential factors in the analysis of these works.
Keywords
audit fee
audit firm size
fraudulent financial reporting

Subjects

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