ارائه الگوی کیفیت حسابرسی سبز براساس ارزیابیِ شورای گزارشگری مالی انگلستان(FRC) از تغییرات محیط‌زیست
محورهای موضوعی :
توسعه پایدار
ساناز حجی
1
,
خسرو فغانی ماکرانی
2
,
نقی فاضلی
3
1 - دانشجوی دکترای گروه حسابداری، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران.
2 - دانشیار گروه حسابداری، واحد سمنان، دانشگاه آزاد اسلامی، سمنان، ایران. *(مسوول مکاتبات)
3 - استادیار گروه حسابداری، واحد سمنان، دانشکاه آزاد اسلامی، سمنان، ایران.
تاریخ دریافت : 1400/06/12
تاریخ پذیرش : 1400/08/04
تاریخ انتشار : 1402/02/01
کلید واژه:
تغییرات محیط‌زیست,
شورای گزارشگری مالی انگلستان,
کیفیت حسابرسی سبز,
چکیده مقاله :
زمینه و هدف: هدف این پژوهش ارائه الگوی کیفیت حسابرسی سبز براساس ارزیابیِ شورای گزارشگری مالی انگلستان () از تغییرات محیط‌زیست بوده است.روش بررسی: روش پژوهش از نظر نوع داده ترکیبی بوده است و جامعه هدف براین اساس در بخش کیفی ۱۱ نفر از متخصصان حسابداری و مدیریت مالی در سطح دانشگاهی و ۱۴ نفر از شرکای حسابرسی در بخش کمی طی سال‌های 1398 الی 1400 بودند. در این پژوهش در بخش کیفی از تحلیل فراترکیب و دلفی استفاده شد و در بخش کمی از تحلیل تفسیری ساختاری جامع برای تعیینِ تاثیرگذارترین مضامینِ الگوی کیفیتِ حسابرسی سبز بهره برده شد.یافته ها: نتایج پژوهش در بخش کیفی از وجودِ دو مولفه‌ی اصلی و ۱۱ مضمون گزاره ای مرتبط با کیفیت حسابرسی سبز حکایت دارد و در بخش کمی مشخص شد، ارزیابی سطح ریسک‌های زیست‌محیطی شرکت‌ها برای ذینفعان تاثیرگذارترین مضمونِ کیفیت حسابرسی سبز براساس ارزیابی شورای گزارشگری مالی انگلستان می‌باشد.بحث و نتیجه گیری: نتیجه کسب‌شده بیان‌کننده‌ی این واقعیت هستند که شناخت این سطح از ریسک‌ها می‌تواند به شرکت‌های رقیب و حتی سرمایه‌گذاران کمک نماید، تا سطح پیشروی شرکت از منظر فناوری‌های زیست‌محیطی و آینده‌نگری‌های آتی آن در سطح بازار را مورد بررسی قرار دهند.
چکیده انگلیسی:
Background and Objective: The Purpose of this research is Provide a Green Audit Quality Model based on the Recommendations of the UK Financial Reporting Council (FRC) Assessment of Environmental Change.
Material and Methodology: The research method was mix method in terms of data type and the target population was 11 accounting and financial management specialists at the university level and 14 audit partners in the quantitative department. In this study, in the qualitative part, Meta-synthesis and Delphi analysis were used, and in the quantitative part, a Total Interpretive Structural Model was used to determine the most effective themes of the green audit quality model.
Findings: The results of the research in the qualitative part indicate the existence of two main components and 11 propositional themes related to the quality of green auditing, and in the quantitative part assessing the level of corporate environmental risks for stakeholders is the most influential issue of green audit quality based on the assessment of the UK Financial Reporting Council.
Discussion and Conclusion: The results reflect the fact that recognizing this level of risk can help competing companies and even investors to examine the level of progress of the company in terms of environmental technologies and its future prospects at the market level.
منابع و مأخذ:
Gulluscio, C., Puntillo, P., Luciani, V., Huisingh, D. (2020). Climate Change Accounting and Reporting: A Systematic Literature Review: Sustainability, 12(1): 54-78.
Vaseyee Charmahali, M., Valiyan, H. and Abdoli, M. (2021). Developing a framework for carbon accounting disclosure strategies: a strategic reference points (SRP) matrix-based analysis, International Journal of Ethics and Systems, 37(2): 157-180.
Kumar A., Dixit G. (2018). An analysis of barriers affecting the implementation of e-waste management practices in India: A novel ISM-DEMATEL approach. Sustainable Production and Consumption.
Bhutta, M. K. S., Omar, A. Yang, X. (2011). Electronic waste: a growing concern in today's environment. Economics Research International, 2011.
Ravelli, R. (2021). The FRC’s new requirements of auditors, Lexology Institution.
Greenwood, M, J., Tao, L. (2020). Regulatory monitoring and university financial reporting quality: Agency and resource dependency perspectives, Financial Accountability & Management, 37(2): 163-183.
Mohebbi, E. (2018). Audit quality is an issue that is always debated, 96(6): 72-75. (In Persian)
Shahri, M., Fazeli, N., Abdoli, M. (2021). Expanding of Anthropocene Theory Paradigm in Examining of Corporate Environmental Behaviors on Green Accounting Strategic Consequences. Management Accounting, 14(48): 193-214. (In Persian).
Environmental and New Energy Audit Board. (2013). Environmental auditing in the Court of Audit, the Court of Audit, the technical deputy and the audit of public and social affairs. (In Persian)
Azadi, K., Aminpour, A., Alami hasan kiyadeh, F. (2015). Fundamentals of Environmental Auditing and the Challenges of Its Implementation by the Court of Accounts, Management and Accounting Research Monthly, 17-18(9/8). (In Persian)
Aliasghar, M., Mirnajafi, S, A. (2014). Challenges of environmental auditing in Iran, Court of Audit, Technical and Auditing Department of Public and Social Affairs. (In Persian)
Sepasi, S., Esmaili Kejani, M. (2015). Green Accounting: A Model for Environmental Disclosure. Journal of Health Accounting, 4(1): 1-19. (In Persian)
Accounting Standards Development Committee (2006). Accounting Standards, Eighth Edition, Tehran: Auditing Organization Publications. (In Persian).
Mirnajafi, S, A. (2012). Generalities of Environmental Auditing, Training and Planning Center of the Office of Training and Improvement of Human Resources. (In Persian)
Allam, A., Ghattas, N., Kotb, A., Khaled Eldaly, M. (2016). Audit Tendering in the UK: A Review of Stakeholders' Views, International Journal of Auditing, 21(1): 11-23.
Eldaly, M.K. and Abdel-Kader, M. (2018). How to regain public trust in audit firms? The case of the Financial Reporting Council, Accounting Research Journal, 31(3): 343-359.
Agyemang-Mintah, P. and Schadewitz, H. (2019). Gender diversity and firm value: evidence from UK financial institutions, International Journal of Accounting & Information Management, 27(1): 2-26.
Hajiyan, H. (2021). Statement by the Financial Reporting Council of the United Kingdom (FRC) to auditors, Journal of Auditors, 107(2): 1-8. (In Persian)
Herda, D, N., Lavelle, J, J. (2021). How and why auditors’ social exchange relationships with their firm, colleagues, and clients influence their attitudes and behaviors: Implications for audit quality, Business Horizons.
Earnhart, D., Harrington, D, R. (2021). Effects of audit frequency, audit quality, and facility age on environmental compliance, Applied Economics, 53(28): 3234-3252.
Gray, G, L., Yoon, K., Gyun, W., Roebuck, P. (2020). Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States. Journal of Information Systems In-Press.
Zhang, Y., Gu, L., Guo, X. (2020). Carbon audit evaluation system and its application in the iron and steel enterprises in China, Journal of Cleaner Production, 248(3): 119-144.
Chen, H, Ch., Yang, Ch, H. (2019). Applying a multiple criteria decision-making approach to establishing green marketing audit criteria, Journal of Cleaner Production, 210(3): 256-265.
Baldacchino, P., Bugeja, S. and Grima, S. (2020). Social Auditing and Its Applicability to Maltese Co-Operatives, Grima, S., Boztepe, E. and Baldacchino, P. (Ed.) Contemporary Issues in Audit Management and Forensic Accounting (Contemporary Studies in Economic and Financial Analysis, Vol. 102), Emerald Publishing Limited, 273-301.
Akbari, A., Pourzamani, Z. (2020). The Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality. Accounting and Auditing Research, 12(46): 21-42. (In Persian)
Masoumi, S, S., Faghani makerani, Kh., Zabihi zarin kolayee, A. (2020). The effect of auditing committee moderation on the relationship between sustainability reporting and corporate innovation, audit knowledge, 20(2): 295-315. (In Persian).
Kamyabi, Y., Malekiyan, E., Khanlari, M. (2018). Explaining the components of performance auditing in the public sector of Iran with emphasis on environmental and social performance, audit knowledge, 18(71): 57-76. (In Persian)
Bekhradinasab, V., jolanejad, F. (2017). Descriptive Study of Environmental Audit. Environmental Law, 2(1): 18-29. (In Persian)
_||_
Gulluscio, C., Puntillo, P., Luciani, V., Huisingh, D. (2020). Climate Change Accounting and Reporting: A Systematic Literature Review: Sustainability, 12(1): 54-78.
Vaseyee Charmahali, M., Valiyan, H. and Abdoli, M. (2021). Developing a framework for carbon accounting disclosure strategies: a strategic reference points (SRP) matrix-based analysis, International Journal of Ethics and Systems, 37(2): 157-180.
Kumar A., Dixit G. (2018). An analysis of barriers affecting the implementation of e-waste management practices in India: A novel ISM-DEMATEL approach. Sustainable Production and Consumption.
Bhutta, M. K. S., Omar, A. Yang, X. (2011). Electronic waste: a growing concern in today's environment. Economics Research International, 2011.
Ravelli, R. (2021). The FRC’s new requirements of auditors, Lexology Institution.
Greenwood, M, J., Tao, L. (2020). Regulatory monitoring and university financial reporting quality: Agency and resource dependency perspectives, Financial Accountability & Management, 37(2): 163-183.
Mohebbi, E. (2018). Audit quality is an issue that is always debated, 96(6): 72-75. (In Persian)
Shahri, M., Fazeli, N., Abdoli, M. (2021). Expanding of Anthropocene Theory Paradigm in Examining of Corporate Environmental Behaviors on Green Accounting Strategic Consequences. Management Accounting, 14(48): 193-214. (In Persian).
Environmental and New Energy Audit Board. (2013). Environmental auditing in the Court of Audit, the Court of Audit, the technical deputy and the audit of public and social affairs. (In Persian)
Azadi, K., Aminpour, A., Alami hasan kiyadeh, F. (2015). Fundamentals of Environmental Auditing and the Challenges of Its Implementation by the Court of Accounts, Management and Accounting Research Monthly, 17-18(9/8). (In Persian)
Aliasghar, M., Mirnajafi, S, A. (2014). Challenges of environmental auditing in Iran, Court of Audit, Technical and Auditing Department of Public and Social Affairs. (In Persian)
Sepasi, S., Esmaili Kejani, M. (2015). Green Accounting: A Model for Environmental Disclosure. Journal of Health Accounting, 4(1): 1-19. (In Persian)
Accounting Standards Development Committee (2006). Accounting Standards, Eighth Edition, Tehran: Auditing Organization Publications. (In Persian).
Mirnajafi, S, A. (2012). Generalities of Environmental Auditing, Training and Planning Center of the Office of Training and Improvement of Human Resources. (In Persian)
Allam, A., Ghattas, N., Kotb, A., Khaled Eldaly, M. (2016). Audit Tendering in the UK: A Review of Stakeholders' Views, International Journal of Auditing, 21(1): 11-23.
Eldaly, M.K. and Abdel-Kader, M. (2018). How to regain public trust in audit firms? The case of the Financial Reporting Council, Accounting Research Journal, 31(3): 343-359.
Agyemang-Mintah, P. and Schadewitz, H. (2019). Gender diversity and firm value: evidence from UK financial institutions, International Journal of Accounting & Information Management, 27(1): 2-26.
Hajiyan, H. (2021). Statement by the Financial Reporting Council of the United Kingdom (FRC) to auditors, Journal of Auditors, 107(2): 1-8. (In Persian)
Herda, D, N., Lavelle, J, J. (2021). How and why auditors’ social exchange relationships with their firm, colleagues, and clients influence their attitudes and behaviors: Implications for audit quality, Business Horizons.
Earnhart, D., Harrington, D, R. (2021). Effects of audit frequency, audit quality, and facility age on environmental compliance, Applied Economics, 53(28): 3234-3252.
Gray, G, L., Yoon, K., Gyun, W., Roebuck, P. (2020). Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States. Journal of Information Systems In-Press.
Zhang, Y., Gu, L., Guo, X. (2020). Carbon audit evaluation system and its application in the iron and steel enterprises in China, Journal of Cleaner Production, 248(3): 119-144.
Chen, H, Ch., Yang, Ch, H. (2019). Applying a multiple criteria decision-making approach to establishing green marketing audit criteria, Journal of Cleaner Production, 210(3): 256-265.
Baldacchino, P., Bugeja, S. and Grima, S. (2020). Social Auditing and Its Applicability to Maltese Co-Operatives, Grima, S., Boztepe, E. and Baldacchino, P. (Ed.) Contemporary Issues in Audit Management and Forensic Accounting (Contemporary Studies in Economic and Financial Analysis, Vol. 102), Emerald Publishing Limited, 273-301.
Akbari, A., Pourzamani, Z. (2020). The Effect of Corporate Structure on the Relationship between Environmental Auditing and Financial Reporting Quality. Accounting and Auditing Research, 12(46): 21-42. (In Persian)
Masoumi, S, S., Faghani makerani, Kh., Zabihi zarin kolayee, A. (2020). The effect of auditing committee moderation on the relationship between sustainability reporting and corporate innovation, audit knowledge, 20(2): 295-315. (In Persian).
Kamyabi, Y., Malekiyan, E., Khanlari, M. (2018). Explaining the components of performance auditing in the public sector of Iran with emphasis on environmental and social performance, audit knowledge, 18(71): 57-76. (In Persian)
Bekhradinasab, V., jolanejad, F. (2017). Descriptive Study of Environmental Audit. Environmental Law, 2(1): 18-29. (In Persian)
