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Presentation and validation of the fraud model in the accounting of burned Claims of banks
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MAHMOOD LARI DASHT BAYAZ *1   , Reza Abbasi2 |
1- Ferdowsi University of Mashhad & Islamic Azad University, Birjand branch
2- Islamic Azad University, Birjand branch & Islamic Azad University, Birjand branch |
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Abstract: (73 Views) |
The issue of fraud in accounting for bad debts in banks holds significant importance, as it not only leads to the presentation of inaccurate financial information but also has widespread negative impacts on public trust, financial stability, and the broader economy. In this study, a qualitative approach utilizing grounded theory was first employed to develop a model of fraud in accounting for bad debts in banks. Accordingly, interviews were conducted with fourteen banking system accounting experts and specialists with at least 15 years of experience and a minimum of a master's degree. Through this process, eight main categories were identified based on a paradigmatic model, structured into six dimensions: "High delinquent debts" as **causal conditions**, "Severe economic fluctuations" as **intervening conditions**, "Weak internal control systems and lack of financial transparency" as **contextual conditions**, "Fraud in accounting for bad debts" as the **central phenomenon**, "The deterioration of the banking system's reputation and banking crises" as **interactional outcomes**, and "The instability of the financial system" as **consequential outcomes**.
In the quantitative phase, the obtained model was tested using structural equation modeling. The results indicated that weak internal control systems and lack of financial transparency have a significant impact on fraud in accounting for bad debts. Additionally, fraud in accounting for bad debts significantly affects the deterioration of the banking system's reputation and the occurrence of banking crises. Furthermore, severe economic fluctuations significantly impact the deterioration of the banking system's reputation and the occurrence of banking crises. High delinquent debts also significantly affect the deterioration of the banking system's reputation and the occurrence of banking crises. Finally, the deterioration of the banking system's reputation and the occurrence of banking crises have a significant impact on the instability of the financial system. |
Article number: 2 |
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Type of Study: Theoretical Article |
Subject:
Macroeconomics: Consumption, Saving, Production, Employment, and Investment (E2)
Received: 2024/09/4 | Accepted: 2025/02/4 | Published: 2025/08/6
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