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| تعداد شماره‌ها | 1,306 |
| تعداد مقالات | 9,427 |
| تعداد مشاهده مقاله | 9,188,296 |
| تعداد دریافت فایل اصل مقاله | 5,620,736 |
تأثیر سه ضلع مثلث تقلب (فشار، فرصت و منطقی سازی) بر مدیریت سود (مدل تعدیل یافته بنیش) | ||
| مطالعات حسابرسی مطهر | ||
| مقاله 3، دوره 2، شماره 1 - شماره پیاپی 5، اردیبهشت 1404، صفحه 85-120 اصل مقاله (705.55 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| نویسندگان | ||
| سوده بربریان جویباری* 1؛ اکبر رحیمی پور2 | ||
| 1کارشناسی ارشد حسابدری، موسسه آموزش عالی علوم و توسعه پایدار آریا،ایوانکی، سمنان، ایران | ||
| 2دکتری حسابداری، دانشگاه تهران، پردیس البرز، تهران، ایران | ||
| تاریخ دریافت: 29 خرداد 1403، تاریخ بازنگری: 11 آبان 1403، تاریخ پذیرش: 18 اسفند 1403 | ||
| چکیده | ||
| هدف این پژوهش؛ بررسی تأثیر مؤلفه‌های مثلث تقلب بر مدیریت سود بر اساس مدل تعدیل شده بنیش در بین شرکت-های پذیرفته شده در بورس اوراق بهادار تهران می‌باشد. در این پژوهش شش فرضیه مبتی بر شاخص‌های مثلث تقلب اعم از فشار، فرصت و منطقی‌سازی تدوین شد که فشار دارای سه زیرمجوعه (ثبات مالی، اهرم مالی و هدف مالی)، فرصت دارای دو زیرمجموعه (ماهیت صنعت و اثربخشی نظارت) و منطقی‌سازی دارای یک زیرمجموعه (تغییرات حسابرسی) می‌باشند. نمونه‌ی آماری شامل 95 شرکت طی دوره زمانی 1392 تا 1401 می‌باشد. روش پژوهش به صورت آرشیوی می‌باشد و برای آزمون فرضیات از رگرسیون خطی چندگانه استفاده شده است. تجزیه وتحلیل اطلاعات با استفاده از نرم‌افزار اقتصادسنجی ایویوز انجام شده است. نتایج پژوهش نشان داد که ضلع اول مثلث تقلب که فشار می‌باشد به همراه شاخص‌های آن (ثبات مالی، اهرم مالی و هدف مالی) ارتباط معناداری با مدیریت سود دارند. ضلع دوم مثلث تقلب که فرصت می‌باشد به همراه یکی از شاخص‌های آن (ماهیت صنعت) ارتباط معناداری با مدیریت سود دارند ولی شاخص دیگری (اثربخشی نظارت) ارتباط معناداری با مدیریت سود ندارد. ضلع سوم مثلث تقلب که منطقی سازی است و با شاخص تغییرات حسابرسی اندازه‌گیری شده است، ارتباط معناداری با مدیریت سود ندارد. | ||
| کلیدواژه‌ها | ||
| مثلث تقلب؛ فشار؛ فرصت؛ منطقی سازی؛ مدیریت سود؛ مدل تعدیل‌شده بنیش | ||
| عنوان مقاله [English] | ||
| The Effect of the Three Sides of the Fraud Triangle (Pressure, Opportunity and Rationalization) on Earnings Management (Adjusted Beneish Model) | ||
| نویسندگان [English] | ||
| Soudeh Barbaryan Jouybari1؛ akbar rahimipoor2 | ||
| 1Master of Accounting, Aria Higher Education Institute of Science and Sustainable Development, Ivanki, Semnan, Iran | ||
| 2PhD in Accounting, University of Tehran, Alborz Campus, Tehran, Iran | ||
| چکیده [English] | ||
| The aim of this study; Investigating the effect of the components of the fraud triangle on profit management based on the adjusted Benish model among the companies admitted to the Tehran Stock Exchange. In this research, six hypotheses based on the indicators of the fraud triangle including pressure, opportunity and rationalization were formulated, pressure has three subgroups (financial stability, financial leverage and financial goal), opportunity has two subgroups (the nature of the industry and the effectiveness of supervision). and rationalization have a subset (audit changes). The statistical sample includes 95 companies during the period from 1392 to 1401. The research method is archival and multiple linear regression was used to test the hypotheses. Data analysis has been done using Eviews econometrics software. The results of the research showed that the first side of the fraud triangle, which is pressure, along with its indicators (financial stability, financial leverage and financial goal) have a significant relationship with profit management. The second side of the fraud triangle, which is opportunity, along with one of its indicators (the nature of the industry) have a significant relationship with profit management, but another indicator (supervision effectiveness) has no significant relationship with profit management. The third side of the fraud triangle, which is rationalization and measured by the audit changes index, has no significant relationship with profit management. Keywords: fraud triangle, pressure, opportunity, rationalization, profit management, adjusted Benish model. | ||
| کلیدواژه‌ها [English] | ||
| Fraud Triangle, Pressure, Opportunity, Rationalization, Profit Management, Adjusted Benish Model | ||
| مراجع | ||
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Torani, Adnan and Teke, Ata, 2022, Investigating the effect of financial leverage and financial crisis on profit management with regard to the moderating role of corporate governance in companies listed on the Tehran Stock Exchange, the 7th National Conference on New Researches in Management, Economics and accounting of Iran, Iran. [In Persian]
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آمار تعداد مشاهده مقاله: 191 تعداد دریافت فایل اصل مقاله: 59 |
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