Factors affecting the detection of fraud in financial statements using structural equation modeling

Document Type : Research Paper


Department of Accounting, Islamic Azad University, Nour Branch, Mazandaran, Iran


The costs of fraud, both socially and financially, affect citizenship trust. The shadow of such distrust lies on the stock exchange and other investment institutions, and it will take a long way to get out of this dreadful shadow. Therefore, considering the importance and significant costs of financial fraud, this study seeks to predict fraud in financial statements using court accounting components. The statistical population includes three groups of accounting professions (official expert of justice in the field of accounting and auditing, auditors and financial managers of Tehran province), academics (all universities in Tehran province that have accounting and law), law and jurisprudence (lawyers and judges) is in Tehran province. Due to the infinity of the population, with the help of Cochran's formula, the sample size was 384 people. The results of structural equation method showed that each of the variables of essential traits of court accountants, basic skills of court accountants, advanced skills of court accountants and Islamic moral values of court accountants have a positive and significant effect on fraud detection.


Volume 14, Issue 1
January 2023
Pages 919-926
  • Receive Date: 11 April 2022
  • Revise Date: 24 May 2022
  • Accept Date: 01 June 2022