پیوندهای مفید
آمار
| تعداد نشریات | 21 |
| تعداد شماره‌ها | 628 |
| تعداد مقالات | 9,179 |
| تعداد مشاهده مقاله | 67,526,995 |
| تعداد دریافت فایل اصل مقاله | 8,061,751 |
Modeling causal and interfering conditions in corruption from auditing perspective using Grounded theory | ||
| International Journal of Nonlinear Analysis and Applications | ||
| دوره 13، شماره 1، خرداد 2022، صفحه 4069-4083 اصل مقاله (599.72 K) | ||
| نوع مقاله: Research Paper | ||
| شناسه دیجیتال (DOI): 10.22075/ijnaa.2022.6274 | ||
| نویسندگان | ||
| Ali Nikouei؛ Ali Mohammadi* ؛ Ali Bayat | ||
| Department of Accounting, Zanjan Branch, Islamic Azad University, Zanjan, Iran | ||
| تاریخ دریافت: 19 آبان 1400، تاریخ بازنگری: 12 دی 1400، تاریخ پذیرش: 02 بهمن 1400 | ||
| چکیده | ||
| This study aimed to identify and model the causal and interfering conditions against corruption by auditing firms. This research is applied objectively and it is among the studies with mixed methods. In the qualitative section, interviews were used to collect data and concepts and categories were identified using Grounded theory. In the qualitative section, the required information was collected using a researcher-made questionnaire. The statistical sample of the research consisted of 15 people in the qualitative section who were selected by snowball sampling method and 302 senior students and PhD students in accounting and auditing were selected in the quantitative section by random sampling method. SPSS24 and LISSREL software were used for data analysis. Based on the results of the qualitative section, the interferer conditions include the disadvantages of information disclosure (4 concepts), special organizational considerations (2 concepts) and political failure (3 concepts) and six categories of essential information (5 concepts), participation (3 concepts), accountability (2 concepts), secrecy (4 concepts), corruption (2 concepts) and social responsibility (3 concepts) were identified as causal conditions of corruption in this study. The results of confirmatory factor analysis in the quantitative section confirmed the results obtained in the qualitative section. | ||
| کلیدواژه‌ها | ||
| Corruption؛ Interfering conditions؛ Audit؛ Modeling؛ Grounded theory | ||
| مراجع | ||
|
[1] Sh. Abbaszadeh Vaqefi, J. Delkhah and L. Forouzandeh Dehkordi, Identifying indigenous causes of corruption: a case study of Tehran municipality, Audit. Knowledge 17(68) (2017) 5–45. [2] T. Akinbo, Understanding Economic and Financial Crimes, Presentation to the EFCC/NYSC Integrity Club (Nigeria), March 14, 2009. [3] J. Alm, J. Martinez-Vazquez and C. McClellan, Corruption and firm tax evasion, J. Econ. Behav. Organ. 124 (2016) 146–163. [4] M. Aslani, F. Lotfaliyan, V. Shafieipour and M. Ghasemi. The role of auditing profession in fighting against economic and financial crimes, Int. Conf. E-bus. Manag. Econ. IPEDR Vol. 25, 2011. [5] E. Dimant and G. Tosato, Causes and effects of corruption: what has past decades empirical research taught? a survey, J. Econ. Surveys 32(2) (2017) 1–22. [6] N.G. Elbahnasawy and C.F. Revier, The determinants of corruption: cross-country-panel-data analysis, Dev. Econ. 50(4) (2012) 311–333. [7] B. Gebeye, Corruption and human rights: exploring the relationships, Human Rights Human Welfare 70 (2012). [8] R.K. Goel and M.A. Nelson, Causes of corruption: history, geography and government, J. Policy Model. 32(4) (2010) 433–447. [9] Y. Hasas Yeganeh, M. Zahir and Z. Ghaffari, Investigating the relationship between the supervisory role of auditors and promoting the health of the administrative system, Manag. Account. Audit. Knowledge 5(18) (2016) 83–93. [10] W.D. Huber, Culture and Corruption: Using Hofstede’s Cultural Dimensions to Explain Perceptions of Corruption, Retrieved from SSRN: https://ssrn.com/abstract=2383486.[11] IFAC. The accountancy profession: fighting fraud and corruption, press release, 2016a, available at: http://www.ifac.org/publications-resources/accountancy-profession-fighting-fraud-andcorruption Accessed 8.11.16. [12] I. Karimipour and G.H. Mahdavi, Identifying the factors affecting the financial corruption of government employees from the perspective of auditors of the Court of Accounts of Fars and Kerman provinces, J. Public Account. 4(1) (2017) 73–86. [13] J.T. Lauridsen, F. Zeren and A. Ari, A Spatial Panel Data Analysis of Crime Rates in EU, Department of Business and Economics, University of Southern Denmark, 2013. [14] A. Mahmoudi, H. Henry, J. Younesi and J. Shahlaei Bagheri, Exploring the underlying and intervening factors of corruption in the Iranian football industry, J. Sports Manag. 10(4) (2018). [15] F. Mansouri, M. Hosseini Qomi and H. Maslahati, Social contexts of economic and administrative corruption (study on regional municipalities and banks in Tehran), Social Issues of Iran 9(1) (2018) 101–123. [16] J.M. Nunley, R. Seals and J. Zietz, The impact of macro economic condition on property crime, Aubum Univ. Dep. Econ. Work. Paper Ser. (2013) 2–15. [17] M. Paldam, The cross-country pattern of corruption: economics, culture and the seesaw dynamics, Eur. J. Polit. Econ. 18(2) (2002) 215–240. [18] D. Shamki, Internal audit responsibility in auditing financial system fraud, Bus. e-Bull. 1(1) (2009) 25–32. [19] G.R. Taleghani and M. Mohammadi, Comparative management: international attitude, Tehran, Science and Literature, 2011. [20] A.M. Tamayo, C. Chavez and N. Nabe, Crime and inflation rates in the Philippines: a co-integration analysis, Int. J. Econ. Finance Manag. 2(5) (2013) 380–385. [21] M. Thiankolu, The Anti–Corruption And Economic Crimes Act, 2003; Has Kenya Discharged her Obligations to HerPeoples and the World? LL.B. (Hons.) Nairobi, 2009. [22] M.J. Zare Bahnemiri and E. Malekian Kale Basti, Ranking of the factors affecting the probability of financial fraud according to the audit report of the financial statements, J. Empir. Res. Account. 6(21) (2016) 1–17. | ||
|
آمار تعداد مشاهده مقاله: 15,904 تعداد دریافت فایل اصل مقاله: 636 |
||