Investigating factors affecting the detection of financial fraud in government and non-government companies

September 18, 2024Judgment and Decision Making in Accounting فصلنامه فضاوت و تصمیم گیری در حسابداریOpen Access

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Key Points

The study aims to develop a comprehensive model for detecting and preventing financial fraud in both government and non-government entities.
Utilized a mixed-method approach combining qualitative and quantitative methods.
Data collected through interviews with 20 professionals including academics and senior managers.
Analyzed initial data through open, axial, and selective coding, resulting in 112 concepts.
Identified three core categories: characteristics of financial and accounting units, oversight and control, and evidence.
Organized other concepts into five categories including causal conditions, context, intervening conditions, strategies, and consequences.

This research designs a model to detect financial fraud in companies, indicating key factors influencing detection.

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رشیدی et al. (2024) studied this question.

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