An Analysis of Fraudulent Financial Reporting Based on Fraud Hexagon Theory in Companies Listed on the Tehran Stock Exchange

The purpose of this study is to analyze fraudulent financial reporting based on the Fraud Hexagon theory in companies listed on the Tehran Stock Exchange. The population in this research included all the companies listed on the Tehran Stock Exchange. The samples in this research were determined using the purposive sampling method and the selection of samples was based on the determined criteria according to the objectives of the research. The reason for using this technique was to make it easier to collect data according to the research needs. This research was conducted on the companies listed on the Tehran Stock Exchange in ۲۰۱۴-۲۰۲۳ with a statistical population of ۱۴۱ companies, and finally ۱۴۱۰ companies were collected for this research. The dependent variable in this research was measured using dummy variables, then logistic regression analysis was used to test the hypotheses. Logistic regression is a statistical method for modeling categorical response variables on one or more predictors of change. The results of the research indicated that the factors of collusion, CEOs' narcissism and motivation have a significant relationship with fraudulent financial reporting, but the factors of auditor change, CEO change and the nature of the industry do not have a positive effect on fraudulent reporting.

کلیدواژه ها:

fraudulent financial reporting ، Fraud hexagon theory ، Agency Theory