Providing a model for identifying fraud in financial statements Based on psychological components through grounded theory and metacomposition

Document Type : Original Article

Authors
Abdul Amir mojadam 1
shahram chaharmahali 2
, Mohamad Kohandl, 3
Nowrouz Nourollahzadeh 3
1 Doctoral student of Accounting Department, Kish International Unit, Islamic Azad University, Kish Island, Iran
2 Assistant Professor, Islamic Azad University, South Tehran Branch, School of Economics and Accounting, Tehran, Iran
3 Assistant Professor, Islamic Azad University, South Tehran Branch, Faculty of Economics and Accounting, Tehran, Iran
10.30495/jik.2024.70029.4106
Abstract
Fraud of financial statements is known as accounting fraud, management fraud, or distorted financial reporting. This happens when financial statements contain false information or include ignoring financial facts (amount, disclosure or evidence) to deceive users. It is through foundation data theory and supercomposition. This research is looking for modeling through grounded theory method. Because we are looking for a model. This research is based on the systematic method of grounded theory. In this method, after defining the research problem and reviewing previous literature, sampling is done. The data was collected through interviews with 15 experts in the field of research. The method of selecting experts was through the snowball method. Studies show that people's decisions are not necessarily always logically aligned with the decision-making models introduced in financial texts. Investors should consider their view as an account for a special purpose and take a long-term view. Because short-term goals usually overcome long-term goals and cause the use of mental calculations. Having an empty mind means doing something with empty hands and having mental accounting means having enough information about a subject or about a knowledge. Therefore, planning is not possible without mental accounting.
Keywords
Behavioral pattern of decision making
fraud in financial statements
psychological components
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