Relationship between Spirituality & Ethical Behavior of Managers in Financial Reporting
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Abstract: (2800 Views) |
Background: Spirituality is one of the distinct factors of a person's characteristics and influences person's social situations. Spiritual norms will also influence corporates' financial reporting. The purpose of current study is to review the impact of Spirituality on financial reporting irregularities.
Method: This is a descriptive-correlation study. Statistical population of the research is all companies listed in Tehran Stock Exchange that had accounting restatements during 2007 -2012. Among 205 questionnaires, just 110 cases were completed. A questionnaire performed for gathering information. Data were analyzed by multiple regression analysis.
Result: Results show that spirituality attitudes of managers have positive impact on financial reports and it leads to qualified reports.
Conclusion: Result of the study indicates that spiritual social norm is a mechanism for reducing conflict of interest and in the absence of external monitoring acts as a good monitoring tool for companies' reporting behavior.
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Keywords: Ethics, Financial Reporting, Religiosity |
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Full-Text [PDF 259 kb]
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Type of Study: Research |
Subject:
Special Received: 2017/06/30 | Accepted: 2017/06/30 | Published: 2017/06/30
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