Studying the effectiveness of the factors affecting accounting fraud with the moderating role of unethical behavior in companies admitted to the stock exchange

This research aims to study the effectiveness of the factors affecting accounting fraud with the moderating role of unethical behavior in companies listed on the Tehran Stock Exchange. The current research is applied research in terms of its purpose and descriptive research in terms of its method. The statistical population of the research is all the accountants working in the companies admitted to the Tehran Stock Exchange. The number of authorized companies is 234. The data was distributed through a questionnaire based on Villopo, Dank, Kohlberg, and Etamadi questionnaires with 48 items. Data analysis was done using PLS software. The investigated components to affect accounting fraud include the effectiveness of internal control, compensation system, information asymmetry, compliance with accounting rules, management ethics, and ethical principles of accounting. The statistical results were about the impact of all the investigated variables on accounting fraud in the companies admitted to the Tehran Stock Exchange. The results of the test indicate that the unethical behavior variable has the role of a moderating variable only in relation to the effects of the independent variable of internal control effectiveness on the dependent variable of accounting fraud.