|
Modeling the Ethical Behavior of Managers in Order to Increase the Quality of Financial Reporting
|
Azar Khodabandeh1   , F Rezaei2 , G Kurdestani3 , K Biglar4 |
1- Ph.D. Student, Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran
2- Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran , frezaei014@gmail.com
3- Department of Accounting, Qazvin Branch, Imam Khomeini International University (RA), Qazvin, Iran.
4- Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran |
|
|
Abstract: (142 Views) |
Background: The behavior of managers in financial reporting is considered as one of the vital and critical components in the performance of an organization. Therefore, the present study was formed with the aim of providing a model for the ethical behavior of managers in order to increase the quality of financial reporting.
Method: The present research was conducted with a mixed approach. In the qualitative part that was conducted with the Foundation's data method, the research community was stock exchange managers and shareholders and financial management experts in 2023, based on targeted sampling, 20 of them were selected as a sample and interviewed. The obtained data were analyzed by coding method. In the quantitative part, the method was descriptive-correlation. The statistical population included active customers of the stock exchange. Due to the unlimited population, the sample number was determined to be 384 people based on Cochran's formula. The questionnaire tool was made by the researcher, and in order to inferential analysis of the data, confirmatory factor analysis techniques and then structural equation modeling were used.
Results: The findings of the qualitative section indicated the role of 6 categories, 23 core codes and 148 open codes that formed the research model. Based on the results obtained from the quantitative part, the path coefficient in all the hypotheses is higher than 0.3. The significance level in all hypotheses is less than 0.05. Therefore, we can say that all hypotheses are confirmed.
Conclusion: The ethical behavior model of managers in order to increase the quality of financial reporting in an organization leads to a combination of actions and policies that not only improves the quality of financial reports, but also strengthens the trust of the organization's members and other stakeholders in the organization. This model is associated with an ethical organizational culture, increasing managerial capabilities, paying attention to continuous monitoring and evaluation, and promoting organizational transparency and accountability. |
Article number: 14 |
| Keywords: Ethical behavior of managers, Quality of financial reporting, Financial transparency, Financial decision making |
|
|
Full-Text [PDF 611 kb]
(83 Downloads)
|
Type of Study: Research |
Subject:
Special
Received: 2024/01/22 | Accepted: 2024/04/27 | Published: 2025/05/24
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
