Fraud in financial statements in Iran’s legal system From lie to fakery and deception
Journal Title: Journal of Science and today’s world - Year 2016, Vol 5, Issue 11
Abstract
The aim of study is to investigate the fraud in financial statements in Iran’s legal system: "from lie to fakery deception". In public morality field, there are immoral behaviors such as dishonesty, inaccuracy, complexity and weirdness, dissimulation and suchlike in counterpoint to moral behaviors like honesty, accuracy, transparency, uniformity and so on. This study deals with forming two categories of lie: the first one are fans of moral deontological theory and the second are consequentialists. This study has tried to investigate the fraud category in financial statements, for the first time, from the perspective of criminal law and elements of realizing different truths of fraud in criminal provisions glass. Based on the findings obtained from this study, many of fraud truths in financial statements have not criminally supported and a significant part of suggested cases in standard on fraud is just on untrue report or perjury.
Authors and Affiliations
Sadegh Menatinejad, Hossein Soheili
Keywords
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