...Farqad Sallal; Mohammad Ali Bagherpour Velashani; Mohammad Javad Saei 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...

...) Recommendations, and what is the main impediment for Iran to integrate at the international level to combat terrorism financing. Also, it tries to rate the Iranian criminalisation of terrorism financing in accordance with the FATF technical compliance rating. Design/methodology/approach This subject...

...Soheil Kazemian; Jamaliah Said; Elham Hady Nia; Hamidreza Vakilifard Purpose The paper aims at examining the influences of the elements of fraud diamond on the asset misappropriation within the banking industry of Iran. Primary data were collected through 191 survey questionnaires administered...

... of research problem is presented. In section two literature of study is reviewed. In section three, concept of value at risk (VaR) and Monte Carlo Simulation (MCS) technique for Tehran Stock Exchanges (TSEs) floors in Iran are discussed and finally, section four, concludes the paper. Risk management...

...) accepted it. In fact this paragraph had accepted the rule of deduction of punishment in the case of re-prosecution but in para. (e.3±4) had accepted this rule completely. Also, according to Art. 8 para. 3 of the Extradition of Criminals Act adopted on 4th May, 1960, `if the crime has been committed in Iran...