Investigating the Relationship between Accountants and Auditors’ Attitude Depth with Accounting Information Quality

Document Type : Original Article

Authors
Yahya Hassas Yeganeh 1
Ghasem Bolou 2
Fereydon Rahnamaye Roudposhti 3
Shahram Chaharmahali 4
1 Professor of Accounting in Allameh Tabatabayi University
2 Associate Professor of Accounting in Allameh Tabatabayi University
3 Professor of Accounting in Islamic Azad University Science and Research Brach
4 Ph.D. Student of Accounting, Allameh Tabatabayi University
Abstract
Deep approach is to review the overall and basic nature of the fact, existence, knowledge, values, reason, thought, and language. Deep approach can provide a framework and way for thinking, and hence, deep look is able to expand thinking abilities and create unity between thought and action. It has been a long time since accounting standards and principles were first defined and agreed upon, and during these years, due to the occurrence of some events, some accounting concepts and standards have changed, in a way that some concepts have been highlighted and some have been marginalized. In this regard, one of the main strategies is accountants and auditors’ attitudes and deeper approach towards accounting standards and its possible effects on accounting information quality. Using a questionnaire and collecting the views of 73 accountants and 96 auditors and the regression approach, this study attempted to investigate the impact of auditors and accountants’ deep view towards accounting standards on the quality of financial reporting. The results showed that accountants and auditors’ deep approach will enhance the quality of accounting information.
Keywords
accountants’ attitude depth
auditors’ attitude depth
Accounting Information Quality
*       حساس یگانه، یحیی؛ شاکری، سیده ماهرخ و فضل­اله پور، مهران. (1394). بررسی احساسات برخاسته از دستکاری سود: شواهد تجربی از حسابداران شرکت های پذیرفته شده در بورس اوراق بهادار تهران. مقاله ارائه شده در سیزدهمین همایش سراسری حسابداری ایران، دانشگاه تهران.
*       حیدری کردزنگنه، غلامرضا و عالی پور، زهره. (1386). مهندسی فرهنگ خصوصی سازی. تهران: نشر پندار فارس.
*       صادقی­راد، حمید. (1394). تاثیر کیفیت ارائه صورت­های مالی بر بهبود تصمیمات سازمانی. مرکز آموزش و تحقیقات راه­آهن، 273، 1-6.
*       نیکومرام، هاشم؛ رهنمای رودپشتی، فریدون؛ طلوعی اشلقی، عباس و تقی پوریان، یوسف. (1393). ارزیابی تاثیر اخلاق حرفه­ای حسابداران مدیریت بر ویژگی­های کیفی اطلاعات حسابداری مدیریت (با استفاده از تکنیک آنتروپی- فازی). فصلنامه علمی پژوهشی حسابداری مدیریت، 7(20)، 49-66.
*       Ahmed, K., Chalmersb, K. and Khlif, H. (2013). A Meta-analysis of IFRS Adoption Effects, The International Journal of Accounting. 48(2), 173-217.
*       Flanagan, J. and Clarke, K. (2007). Beyond a Code of Professional Ethics: A Holistic Model of Ethical Decision-Making for Accountants. Abacus. 43(4), 488-518.
*       Greenfield, A. (2008). The Effect of Ethical Orientation and Professional Commitment on Earnings Management Behavior. Journal of Business Ethics, 83, 419–434.
*       Nelson, M. W. (2003). Behavioral evidence on the effects of Principles-Based and Rules- Based standards. Accounting Horizons, 17(1), 91-104.
*       Schipper, K. (2003). Principles Based Accounting Standards.Accounting Horizons, 17(1).