ارائه مدل توسعه یافته ی پنج ضلعی تقلب در گزارشگری مالی با تاکید بر ساختار کنترلهای داخلی

Proper prediction of fraudulent financial reporting not only reduces economic and social costs and losses, but also prevents and controls fraud. The establishment of internal control system in preventing fraud and errors by deterring their occurrence is an undeniable fact. It is also important to design an effective internal control system to advance the companychr('39')s goals, according to the Tehran Stock Exchange. Therefore, the main purpose of this study is to develop an extended pentagonal model of fraud in financial reporting with emphasis on the internal controls structure. To this end, six hypotheses were designed to investigate the relationship between pressure, opportunity, justification, capability, arrogance, and internal control structure with fraud in the financial statements of 166 manufacturing companies listed in Tehran stock exchange that were selected by purposive sampling technique over the period 2009-2018. The findings showed that variables of pressure, opportunity, justification, capability and the internal controls structure have significant effect on fraudulent financial reporting. On the other hand, the results of the hypotheses testing demonstrate that fraudulent financial reporting is not affected by arrogance.