الگوی اخلاق حرفه‌ای حسابداران و حسابرسان و بررسی رابطه آن با خوانایی گزارشگری مالی (رهیافت تحلیل مضمون و SEM)
محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری
1 - پژوهشگر پسادکتری، گروه حسابداری، دانشکده اقتصاد، مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران
کلید واژه: اخلاق حرفه‌ای, خوانایی گزارشگری مالی, شفافیت گزارشگری, تحلیل مضمون, معادلات ساختاری,
چکیده مقاله :
حسابداران و حسابرسان برای بررسی سطح مطلوبیت اطلاعات مالی ارائه‌شده، لازم است از ساز و کارهای مختلف و مناسبی استفاده‌کنند و خود را در مقابل ریسک‌های حسابرسی و مالی مصون سازند، که در این راستا رعایت اخلاق، ضوابط و مراقبت‌های حرفه‌ای کمک شایانی به این مسئله می‌نماید، از این‌رو بایستی ترکیبی از اخلاق حرفه‌ای و ویژگی‌های کیفی گزارشگری مالی استفاده گردد. در همین راستا، مطالعه حاضر با هدف ارائه الگوی اخلاق حرفه‌ای حسابداران و حسابرسان و بررسی رابطه آن با خوانایی و شفافیت گزارشگری مالی صورت پذیرفته‌است.
این مطالعه یک پژوهش آمیخته اکتشافی است که در بخش کیفی با استفاده از تکنیک تحلیل مضمون و بر مبنای مصاحبه نیمه ساختاریافته با 20 نفر از اعضای جامعه حسابداران رسمی در تهران و شیراز، به ارائه مدل کیفی اخلاق حرفه‌ای پرداخته شده‌است؛ در بخش کمی نیز از تحلیل عاملی تاییدی با استفاده از پرسشنامه محقق ساخته 30 سؤالی، به‌منظور بررسی اعتبار مدل کیفی پیشنهادی استفاده گردید.
در بخش تحلیل مضمون، 30 مضمون پایه، 3 مضمون سازمان‌دهنده و یک مضمون فراگیر، شناسایی گردید. هم‌چنین نتایج تکنیک تحلیل عاملی تاییدی نیز برازش هر سه مدل (مضامین فراگیر) پیشنهادی را تایید کرد. علاوه بر این، نتیجه تکنیک مدلسازی معادلات ساختاری نشان داد که اخلاق حرفه‌ای تأثیر مثبت و معناداری بر خوانایی گزارشگری مالی دارد.
accountants and auditors need to use different and appropriate mechanisms to check the level of usefulness of the financial information provided and protect themselves against audit and financial risks, in this regard, compliance with ethics, rules and professional care is a great help to this. The problem is, therefore, a combination of professional ethics and qualitative features of financial reporting should be used. In this regard, the present study aims to provide a model of professional ethics of accountants and auditors and examine its relationship with the readability and transparency of financial reporting.
This study is an exploratory mixed research, in the qualitative part, using thematic analysis technique and based on semi-structured interviews with 20 members of the public accountant community in Tehran and Shiraz, it has been presented a qualitative model of professional ethics; In the quantitative part, confirmatory factor analysis was used using a researcher-made questionnaire of 30 questions, in order to check the validity of the proposed qualitative model.
In the theme analysis section, 30 basic themes, 3 organizing themes and one overarching theme were identified. Also, the results of the confirmatory factor analysis technique confirmed the fit of all three proposed models (overarching themes). In addition, the result of the structural equation modeling technique showed that professional ethics have a positive and significant effect on the readability of financial reporting.
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