Providing a model for disclosing fraudulent actions for accountants

A cursory look at the formation of corruption and financial fraud cases shows that fraud is always disclosed after a considerable period of time from the date of the fraud, often through reports of intelligence agencies, informed staff and managers, and the media; only a small percentage has been revealed by corporate accountants. In this regard, the purpose of this study is to provide a model for disclosing fraudulent actions for accountants with an emphasis on effective factors. During the implementation stages of the present study, the most important indices were obtained by studying the theoretical foundations. Based on these indices, interviews were conducted with experts and some codes were extracted relying on the results of these interviews. Finally, based on the results of these interviews with experts and extracting keywords and key answers, a model was presented with a factor analysis approach. It is worth mentioning that after conducting several studies, we conducted 12 semi-structured interviews. Open-ended questions were used in these interviews. In summary, the results of the present study showed that personal responsibility, sense of importance, philosophical attitude, risk-taking, cultural characteristic of distance from power, cultural characteristic of corporate citizen, organizational commitment and experience of similar cases have a positive and increasing effect on the extra-organizational disclosure of the frauds.