The effect of adopting international financial reporting standards on fraud detection and auditors' professional judgment using the structural equation model method.

Toloui, Hasan; Ramezani, Javad; Khalilpour, Mehdi; Fallah, Ali; Ebrahimian, Seyyed Javad

doi:10.22075/ijnaa.2025.37788.5470

The effect of adopting international financial reporting standards on fraud detection and auditors' professional judgment using the structural equation model method.

Articles in Press

Document Type : Research Paper

Authors

Hasan Toloui ¹

Javad Ramezani ¹

Mehdi Khalilpour ¹

Ali Fallah ²

Seyyed Javad Ebrahimian ¹

¹ Department of Accounting, No.c., Islamic Azad University, Nour, Iran.

² Department of Management and Accounting, No.c., Islamic Azad University, Nour, Iran.

10.22075/ijnaa.2025.37788.5470

Abstract

The purpose of this research is to investigate the effect of adopting international financial reporting standards on fraud detection and auditors' professional judgment using the structural equation approach. This study is applied research; analytically cross-sectional in design. The statistical population of this research was formed by the audit organization and audit institutions that are members of the public accountants community during 2023 and the sample size was determined by using Cochran's formula of 196 people. The sampling method in this research is simple random. A standard questionnaire was used to measure the international standards of financial reporting, fraud detection, and professional judgment. Considering that in the current study, the relationships between variables were studied in the framework of a causal pattern, inferential statistics were analyzed using structural equation modeling and using Lisrel software. The results of the research showed that the adoption of international financial reporting standards had a significant relationship with professional judgment and detection of fraud.

Keywords

International financial reporting standards

fraud detection

professional judgment

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