Fraud and its causes: Investigating performance-based payment on misreporting by considering social orientation

Document Type : Original Article


Masters Student in Accounting, Shahid Beheshti University, Tehran, Iran


The purpose of this research is to investigate the impact of performance-based payment on reducing the amount of fraud in non-profit organizations. In this research, we examine the motives of cheating; Then we study the performance-based payment and its impact on the report prepared by organizations non-profit organizations, especially non-profit organizations. We also examine fraudulent financial reporting, which is defined as the deliberate omission or distortion of information by companies in order to hide the actual performance. The present study, focusing more on one of the environmental aspects of fraud, i.e. the effect of performance-based payment on misreporting, has investigated the performance of non-profit companies. The research method used is a library approach that has been carried out by reviewing the existing literature of library studies in the relevant field. In this regard, we have examined previous researches and the results show that performance-based payment in non-profit organizations reduces fraud and misreporting. The keywords were selected based on the most searched words in the articles.


Main Subjects

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