Recognition of effective parameters on financial fraud

Document Type : Research Paper

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Abstract

In the developing countries the central governments play mainly the major role in society. In these societies the distribution of wealth is not fairly that leads to economic hardship and social exclusion as the base of corruption. For this reason considering the financial, controlling and monitoring indicators are deniable. And it should change the controlling indicators according to economic development in order to fight against financial fraud as one of the economic picky component. In this manner recognition of effective parameters on financial fraud is absolutely essential. In this article by utilization of the related studies and interviewing with experts, the effective parameters on financial fraud were identified. Afterwards by using of collected data from 388 questionnaires besides Topsis fuzzy approach, these parameters were prioritized. According to the results the main causes of this problem are: the dependence of central bank, lack of efficient controlling and monitoring system besides other causes, which have been presented by a preventive methods and suggestions.

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References

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