إطار مقترح لفحص الاحتيال ومنعه وتعزيز الثقة بالبيانات المالية “بحث تطبيقي في عينة من الشركات المساهمة العراقية المدرجة في سوق العراق للأوراق المالية”

Proposed Framework to examine fraud and prevent it and strengthen confidence in the financial statements "Applliied ressearch iin a ssamplle off IIraqii companiiess lliisstted sshareholldiing iin tthe IIraq Sttock Exchange "

   Thank God for the beautiful kindness, research has shown that fraud and economic and financial social problem take the form of a paralegal based on the intention to deceive third parties to the goals of personal expediency of the problem and increased common with the spread of technological development and globalization of the financial and administrative work and provided the information for the majority of the public but that the majority of incorrect information but It has been exploited spread misleading and this led to a loss of confidence in the financial statements because they lacked the key characteristics of an appropriate representation and sincere.
It is that problem has been reached and based on the recommendations of the professional bodies and international accounting standards and sound foundations and professional ethics and religious to the formation of a proposal to limit fraud as part of the purpose of examination and is no doubt that it contributes and effectively in the promotion of confidence to the financial statements, for that was selected sample of Iraqi companies for the application of the proposed framework, where results showed there is a flaw in the presentation of financial statements of the research sample, thus weakening confidence in their data through misinformation in those financial statements, and it turns out that the percentage (65%) in place of the special examines fraud and reduce the company Baghdad for soft drinks and the proposed framework measures what proportion (50%) in place of the actions of the Bank of Baghdad, and therefore, there is a big gap as possible to pass the fraud through them, and that the proportion of fraud in the financial statements by applying Eckle coefficient company soft drinks (0.33874) offset by a significant increase of the coefficient of Tobin’s Q, which shows the performance level. high and this is no doubt an increase in the level of confidence and a (1.909), while the decline in laboratories in the Bank of Baghdad (1.0863), a ratio as high as offset by a decrease in the level of performance which gives the image of weak confidence in the financial statements and therefore, the proposed framework will contribute effectively to the reduction of fraud which enhances confidence to the financial statements, the researcher recommends the need to ensure the preparation of financial statements that are objectively more you review the figures contained in that data shows a significant contradiction and get away from deception in its
financial statements no secret pave income in those data, and that the Bank of Baghdad to follow steps examination fraud and reduce it contained the proposed framework would contribute to strengthening the reliability of its financial statements.