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The Effect of Managers' Stability and the Stability of Institutional Stakeholders on the Probability of Fraud, by Employing Different Approaches to calculate Fraud
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Naser Dadas   |
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Abstract: (1692 Views) |
The purpose of this study was to investigate the effect of managers' stability and the stability of institutional stakeholders on the probability of fraud in companies. In line with the research goal, two hypotheses were developed. To test these two hypotheses using a systematic elimination method, a sample of 101 companies during the eight-year period between 2010 and 2017 was selected. In this research, four criteria have been used to calculate the probability of occurrence of fraud: content analysis, Ribar model, Brazel model, and 4- rahravy model. Logit regression models are used to analyze the data and test hypotheses. The results of the research showed that the stability of managers has a negative effect on the probability of fraud in companies. In other words, with the increasing stability of managers, the likelihood of corporate fraud decreases. Also, the results of the first three criteria indicated that the stability of institutional shareholders had a positive effect on the probability of fraud in companies. But the results by using of the 4th model rahravy showed that managers' stability has a negative effect on the probability of fraud in companies.
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Article number: 2 |
| Keywords: Atability of Managers, Stability of Institutional Stakeholders, Probability of Occurnce of Fraud. |
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Full-Text [PDF 490 kb]
(782 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2019/07/17 | Accepted: 2019/08/31 | Published: 2021/12/21
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