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Environmental Structures and Ethical Principles of Financial Reporting Quality
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M Zamani1   , A Pakmaram 2, N Rezaei1 , R Abdi1 |
1- Dept. of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.
2- Dept. of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran. , Pakmaram@bonabiau.ac.ir |
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Abstract: (661 Views) |
Background: Ethical principles The quality of financial reporting can be measured in terms of the characteristics of transparency, fairness, trustworthiness and honesty, which environmental structures can affect these ethical principles. The purpose of the research is to investigate the environmental structures and ethical principles of the quality of financial reporting.
Method: Descriptive-survey research method is of correlational type and is applied in terms of purpose and cross-sectional in terms of time. The research community of top and middle managers of accounting companies in Tehran, where the adequacy of the sample was obtained according to the theory of Chen et al. and the number of 68 samples. The data collection method was library and field studies, and the data collection tool is a questionnaire, and it was done from the structural equation modeling approach based on partial least squares using pls software.
Results: The results of the research hypotheses test showed that there is a significant relationship between the information behavior of environmental structures with transparency, honesty, trustworthiness and fairness because the significance value was outside the range (±1.96).
Conclusion: When the information behavior of the environmental structures is in its correct alignment, it promotes the ethical principles of financial reporting through the creation of transparency, honesty, trustworthiness and fairness, which includes the interests of the beneficiaries. |
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| Keywords: Information theory, Information behavior, Environmental structures, Financial reporting quality, Ethical principles |
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Full-Text [PDF 643 kb]
(370 Downloads)
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Type of Study: Research |
Subject:
Special
Received: 2023/01/2 | Accepted: 2023/02/25 | Published: 2024/05/3
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