دراسة محددات الغش والتلاعب المحاسبي باستعمال نظريات الغش

Abstract

This study aimed to examine the determinants of fraud and accounting manipulation using fraud theories, The significance of this research lies in its contribution to identifying the drivers of fraudulent practices in financial reporting prepared by boards of directors, with the goal of limiting such fraudulent activities. To achieve this, an electronic questionnaire was designed and distributed to a sample of external auditors. The collected data was analyzed using SPSS version 24. The study adopted a descriptive and analytical approach suitable for building the theoretical framework and discussing the results. The main findings of the study are as follows:There is an impact of pressure and incentive factors on the increase in fraud and accounting manipulation cases;There is an impact of opportunity factors on the increase in fraud and accounting manipulation cases;There is an impact of rationalization factors on the increase in fraud and accounting manipulation cases;There is an impact of the ability to justify fraudulent behavior on the increase in fraud and accounting manipulation cases