Clarification, Prioritization, and Examination of the Role of Financial Corruption Dimensions in Financial Statement Manipulation Hasan Zalaghi Associate Prof., Department of Accounting, Faculty of Economic and Social Sciences, Bu-Ali Sina University, Hamedan, Iran. E-mail: zalaghi@basu.ac.ir Kaveh Ghaderi* *Corresponding Author, Assistant Prof., Department of Accounting, Faculty of Management, Economics and Accounting, Payame Noor University, Tehran, Iran. E-mail: tekosh.gh@pnu.ac.ir Abbas Aflatooni Associate Prof., Faculty of Economic and social Sciences, Bu-Ali Sina University, Hamedan, Iran. E-mail: a.aflatooni@basu.ac.ir Abstract Objective The higher the level of corruption in a society, the greater the number of justifications for immoral actions and behaviors. Therefore, companies that operate in highly corrupted environments face a weaker financial reporting system. The current research aims to explain various types of financial corruption and investigate their relationship with financial misstatements. Based on the theoretical foundations, three dimensions of administrative- operational corruption, administrative corruption, and political corruption were identified, and their components and indicators were explained. Methods The research employed a survey method with a cross-sectional design. The statistical population of the research included faculty members, financial managers, and members of the public accountant community. The sample size comprised 193 individuals, and the data were collected using a researcher-designed questionnaire. To check the validity of the questionnaire, content validity was used and to measure its reliability, Cronbach's alpha method was used. SPSS and AMOS software were used to test the hypotheses. Results The results indicated a direct and significant relationship between the commercial and political aspects of corruption and financial misstatements. However, no significant relationship was found between the administrative-operational dimension and the financial