Topological analysis of accounting risks based on network theory

Due to the dynamics of the business world and due to the uncertainty in the current economic environment of the country, there are various risks in this environment that can affect the performance of companies.In this survey, the statistical population is accountants in companies admitted to the Tehran Stock Exchange and includes information from the year1400. For risk graphs two methods fuzzy ANP and network analysis have been used. Also a questionnaire related to pairwise comparisons was used and completed by10 experts in the field of stock exchange with more than10 years of work experience.The selection of people was carried out using the snowball method until theoretical saturation was reached.The obtained results were analyzed, ranked and clustered by the fuzzy ANP method. Also by using the topology method based on network theory, the shape related to the most important risks with their interactions has been drawn and by using the opinion of 10 experts of the pairwise comparisons department, the probabilities, the degree of influence of the risks have been determined and then the intensity of the effect has been determined and ranked.MATLAB 2022 and Excel 2016 software were used for this research. Also,the effectiveness of the most important risks has been determined. Inflation risks(179), liquidity(119), liquidity(80) as critical risks and political risks(72),human resources(52),credit(40) as key risks and operational risks(39) industry(32) interest rate(28), stock price(24) were classified as important risks.Therefore by identifying important risks with a high center of gravity, risks can be managed, and therefore suggestions have been made.