Identifying Factors Affecting Behavioral Intentions and Beliefs of Fraudulent Financial Reporting

Despite studies of fraudulent financial reporting, studies of beliefs and intentions affecting this behavior have not been conducted. This study, using behavioral accounting approaches and social psychology theories, seeks to identify the factors affecting the intention to fraudulent financial reporting in TSE companies and explores the intention by examining beliefs, concepts, and motivational or deterrent contexts. For this purpose by extracting the literature content analysis method in the first step, its behavioral beliefs, subjective beliefs, control beliefs and background factors were extracted, and in the second step, using the Delphi method and utilizing the opinions of 45 experts in this field between years of 2018 and 2019, the final structure is presented. The results show that behavioral, control, and normative beliefs, background factors, along with attitude to behavior, perceived behavioral control, and subjective norms are effective in intention of fraudulent companies in the field of financial reporting. The results also showed that intention of eight fraudulent behaviors in providing financial reporting is agreed by experts.