https://jsm.kavian.ac.ir/ Journal of Studies in Management, Psychology & Educational Sciences en daily 1 Sat, 22 Nov 2025 00:00:00 +0330 Sat, 22 Nov 2025 00:00:00 +0330 https://jsm.kavian.ac.ir/article_245429.html In recent years, accounting-based financial scandals stemming from fraudulent financial reporting have adversely impacted financial markets and eroded investor confidence. To establish and maintain trust within financial markets, the quality of financial reporting must be enhanced. This improvement requires the identification of factors that drive fraudulent financial reporting—an issue of paramount importance for both individual corporations and society at large. In this regard, the present study was conducted to investigate the moderating role of corporate reputation on the relationship between Eight Criteria and fraudulent reporting. The statistical population comprises companies listed on the Tehran Stock Exchange between 2014 and 2023 (1393 to 1402 SH). Utilizing the systematic elimination method (purposive sampling), 152 companies were selected as the research sample. In terms of classification by objective, this is applied research, regarding data collection methods, it is descriptive-correlational; and in terms of time horizon, it is an ex-post facto (retrospective) study. Multivariate regression analysis was employed to test the research hypotheses. Furthermore, Excel and Stata software packages were used for data analysis. The research findings revealed that corporate reputation exerts a significant impact on the relationship between "projected financial targets" and fraudulent financial statements. However, corporate reputation does not significantly moderate the relationships between CEO change, financial stability pressure, nature industry, auditor change, external expectation pressure, narcissism, and opportunism with fraudulent financial reporting. https://jsm.kavian.ac.ir/article_245431.html The present study examines the relationship between corporate social responsibility (CSR) with brand equity and brand loyalty. Over the past years, the concept of corporate social responsibility has encompassed numerous domains, and interest in corporate social responsibility among organizations has been continuously growing. Statistical processing of data was conducted at the descriptive level using SPSS and at the inferential level using structural equation modeling and SmartPLS 4 software. The research method is descriptive-survey and applied, and the sampling method is non-probability convenience sampling, collected from customers of Bank Saderat in Mashhad. The research instrument was a standard questionnaire. Additionally, the reliability and validity of the questionnaire were assessed using Cronbach's alpha test, composite reliability, and convergent and discriminant validity. The results showed that the Cronbach's alpha of all variables is above 0.7. Also, the composite reliability of all variables was obtained above 0.7, and finally, the convergent validity of all variables is above 0.5, all of which were confirmed. The results of structural equation modeling analysis showed that there is a relationship between corporate social responsibility and brand equity, brand reputation, and brand loyalty. There is a relationship between brand reputation and brand equity and brand loyalty among customers of Bank Saderat in Mashhad. There is a relationship between corporate social responsibility and brand equity and brand loyalty through the mediating role of brand reputation among customers of Bank Saderat in Mashhad.