Managerial ability and fraudulent financial reporting regard to the moderating effect of government affiliates corporate and auditor's class

Abstract

This research investigates the relationship Managerial ability and fraudulent financial reporting regard to the moderating effect of government affiliates corporate and auditor's class, using data from 105 listed companies in the period from 1387 to 1396. In this research, the fraudulent financial reporting variable is a dependent variable that is calculated using the profit management model and also the variable of managerial ability as an independent variable, the dependency variables of the state and the auditor's class as the moderating variables and the variables of stock price fluctuations, firm size, rate of return on assets, ratio of book value to market value, company's age and corporate leverage as variables Control has been used. In addition, to test the hypothesis of the research, panel models and Eviews and Stata software have been used. The results of hypothesis testing indicate that the ability to manage alone has a positive and significant effect on fraudulent financial reporting. Also, the results of the research indicate that the dependencies between the government and the auditor's class do not have a moderating role on the relationship between the ability to manage and fraudulent financial reporting.

Keywords

• fraudulent financial reporting
• managerial ability
• government affiliated companies
• auditor class