Applying a Meta-Synthesis Qualitative Approach to Identify and Investigate Factors Affecting Financial Reporting Bias

One of the effective factors in reducing the reliability of reports and financial statements is the phenomenon of fraud and error which increases the risk and cost of business, decreases investor’s confidence and questions the integrity of accounting and auditing profession. The purpose of this study is to identify and investigate the factors affecting financial reporting bias. To this end, a qualitative research approach and meta-synthesis tools including seven steps have been carried out to systematically evaluate and analyze the findings of previous research. At the end, the data of 18 experts and professors were collected by a questionnaire in 2019 and using Shannon entropy quantitative method to determine the impact factor of identified factors based on content analysis approach. Finally, the factors that have the most impact on financial reporting bias are identified. The results of this study are helpful to professional auditors and corporate financial managers in identifying the factors that influence fraud and error.