This study intends to identify the motives that lead to increasing or fighting the fraud risk in the Financial Statements (FSs) of industrial companies whose shares are traded in regulated and unregulated markets at the Amman Stock Exchange (ASE) based on the Hexagon theory, which divides the motives for fraud into six factors. The study relied on secondary data to collect and measure the study variables by extracting them from the annual reports that were published by those companies on the website of the ASE during the period of 2012–2017. The collected data were analyzed using the logistic regression model on the SPSS program. The results confirmed that the return on assets (ROA), percentage of independent members in audit committees, and tone-related party transactions had a statistically significant relationship with predicted fraudulent FSs, where these three variables belong to pressure, opportunity, and collusion fraud motives, respectively. Thus, it is worth mentioning that this study is distinguished from previous studies that examined the issue of fraud in Jordanian companies by detecting the motives of fraud according to the Fraud Hexagon theory. Moreover, some of the fraud motives were measured using new variables such as a change in inventory, the age of auditing committee’s members, and tone-related party transactions.

中文翻译：

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使用六边形理论预测约旦工业企业财务报表欺诈的风险和动机

本研究旨在根据 Hexagon 理论，确定导致股票在安曼证券交易所 (ASE) 受监管和不受监管市场交易的工业公司的财务报表 (FS) 中增加或打击欺诈风险的动机，该理论将欺诈动机分为六个因素。该研究依靠二手数据来收集和衡量研究变量，方法是从这些公司在 ASE 网站上发布的 2012-2017 年期间的年度报告中提取这些变量。使用 SPSS 程序上的逻辑回归模型对收集的数据进行分析。结果证实，资产回报率（ROA）、审计委员会中独立成员的比例以及语调关联方交易与预测的欺诈性金融服务存在统计上显着的关系，其中这三个变量分别属于压力、机会和共谋欺诈动机， 分别。因此，值得一提的是，这项研究与以往的研究不同，之前的研究是通过根据欺诈六边形理论检测欺诈动机来研究约旦公司的欺诈问题。此外，一些欺诈动机是使用新变量来衡量的，例如库存变化、审计委员会成员的年龄以及语气相关方交易。