Document Type : Research Paper
Authors
1
Ph..D. Student, Department of Accounting, Faculty of Social and Economic Sciences, AlZahra University, Tehran, Iran.
2
Associate Professor, Department of Accounting, Faculty of Social and Economic Sciences, Alzahra University, Tehran, Iran.
Abstract
The purpose of this study is to provide a comprehensive framework of effective anti-fraud and financial corruption criteria in public and private sector with emphasia on the fraud triangle.
In order to achieve the purpose of the study, by studying the literature and the background of the, a set of effective factors were extracted in the framework of anti-fraud and financial corruption. Then, by implementing the fuzzy Delphi method, we identified the most important influencing factors in this framework, which is based on 29 criteria and 159 sub-criteria. In the next step, after the finalization of the framework, by using the best-worst approach, the main dimensions and criteria of the framework were prioritized.
The results of the fuzzy Delphi method show that 141 sub-criteria were confirmed out of a total of 159 sub-criteria . Also, the results of ranking the main dimensions and criteria using the best-worst method in this study show that the most important dimensions of the fraud triangle are "opportunity", "justification" and "motivation" respectively.
The results of the research help regulatory organizations to develop integrated anti-corruption laws for companies by industry. Also, companies should strengthen the most important anti- fraud and corruption, criteria such as; environmental factors, corporate governance, motivational methods, implementation of laws and regulations, transparency and disclosure, risk management, information and communication technology, interaction of organizations with each other, business partners, attitude and way of thinking of managers, whistleblowing, and human resources procedures in the dimensions of the fraud triangle.
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