Sallal, Farqad; Bagherpour Velashani, Mohammad Ali; … - In: Journal of Financial Crime 28 (2021) 3, pp. 892-905
Purpose: The purpose of this paper is to study comparatively motivations for committing fraud in financial statements in two emerging markets including Iran and Iraq. Design/methodology/approach: The research is a descriptive survey and statistical population consists of independent auditors....