دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

تأثیر تمایل به پذیرش ریسک متهورانه و محافظه کارانه بر رفتارگزارشگری مالی با درنظر-گرفتن اثر تعدیل‌کننده صداقت و فروتنی

نوع مقاله : مقاله پژوهشی

نویسندگان
1 دانشجوی دکترای حسابداری، واحد گرگان، دانشگا ه آزاد اسلامی، گرگان، ایران
2 دانشیار گرو ه حسابداری، واحد گرگان، دانشگا ه آزاد اسلامی، گرگان، ایران
3 دانشیار گروه حسابداری، واحد گرگان، دانشگاه آزاد اسلامی، گرگان، ایران
چکیده
گزارشگری مالی باید بتواند اطلاعات منصفانه ای را در مورد منابع اقتصادی تحت کنترل، ساختار سرمایه، میزان نقدینگی و انعطاف‌پذیری، نیازهای استقراضی آتی، میزان سازگاری با تغییرات در محیط اقتصادی، اجتماعی و ‌زیست‌محیطی، عملکرد، توزیع سود و جریانات نقدی، مدیریت‌ ریسک، توانایی‌های اقتصادی‌ مدیریت و بنگاه را در اختیار تمامی ذینفعان و استفاده‌کنندگان جهت تصمیم‌های اقتصادی قرار دهد. هدف از انجام این پژوهش، بررسی تأثیر تمایل به پذیرش ریسک متهورانه و محافظه کارانه بر رفتار گزارشگری مالی با در نظر گرفتن اثر تعدیل‌کننده صداقت و فروتنی ‌است. این پژوهش از بعد نتیجه،‌کاربردی، از منظر هدف توصیفی – پیمایشی و از دیدگاه زمانی، یک پژوهش مقطعی می‌باشد که در سال 1400 انجام‌گرفته‌است. جامعه‌آماری این پژوهش مدیران مالی و روسای حسابداری شرکت‌های مورد پذیرش در بورس اوراق بهادار تهران است. نحوه انتخاب نمونه بر اساس نمونه‌گیری تصادفی انجام شد ‌که درنهایت به تعداد 271 پرسشنامه پاسخ داده‌‌شد و اطلاعات بدست‌آمده در تحلیل‌های‌آماری مورد سنجش قرارگرفت. فرضیه‌های پژوهش با رویکرد مدل‌سازی معادلات‌ ساختاری و با استفاده از نرم‌افزارSmart PLS مورد آزمون قرارگرفته‌است. نتایج پژوهش نشان می‌دهد که تمایل به پذیرش‌ریسک جسورانه و محافظه‌کارانه تأثیر مثبت و معنی-داری بر رفتار گزارشگری‌مالی جسورانه دارند و دیگر نتایج پژوهش نشان داد که صداقت و فروتنی به عنوان متغیر تعدیل‌گر رابطۀ بین تمایل به پذیرش ریسک جسورانه و محافظه‌کارانه را بر رفتار گزارشگری مالی جسورانه تعدیل نمی‌کند.
کلیدواژه‌ها

عنوان مقاله English

The Effects of Aggressive and Conservative Risk Appetite on Financial Reporting Behavior Considering the Moderating Effect of Honesty- Humility

نویسندگان English

zeinab barani 1
mansour garkaz 2
alireza maetoofi 3
1 Ph.D.Student of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran,
2 Associate Prof. Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
3 Associate Prof. Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran,
چکیده English

Financial reporting should be able to provide fair information about economic resources under control, capital structure, liquidity and flexibility rate, future borrowing needs, the degree of adaptation to changes in the economic, social and environmental environment, performance, profit distribution and cash flows, risk management, economic management capabilities and provide the firm with all stakeholders and users for economic decisions. The purpose of this study is to investigate the effects of organizational risk appetite on aggressive financial reporting behavior considering the moderating effect of honesty- humility. This research in terms of result is applied and from the perspective of descriptive-survey and in terms of time, a cross-sectional study in 2021. The statistical population of this study was Chief financial officers and Chief Accountants companies listed on the Tehran Stock Exchange. The sample selection method was based on random sampling that finally, 271 questionnaires were answered and the information obtained has been measurement in statistical analyzes. The study hypotheses have been tested with the structural equation modeling approach using Smart PLS software. The results show that aggressive and conservative risk appetite has positive and significant effect on aggressive financial reporting behavior. Other results showed that honesty and humility as a moderating variable the relationship between aggressive and conservative risk appetite on aggressive financial reporting behavior does not moderate.

کلیدواژه‌ها English

Aggressive and Conservative Risk Appetite
financial reporting behavior
honesty-
* افراه، حمیده و آهی، قاسم. (1397). مدل قضاوت اخلاقی سودگرایانه در ارتباط با سه گانه های تاریک: نقش میانجی صداقت- فروتنی و همدلی، فصلنامه اخلاق در علوم و فنّاوری،15 سال پانزدهم، شماره 3، 151-160.
* خاکی، محمود رضا؛ حمیدیان، محسن؛ خسروی پور، نگار و صراف، مریم. (1400). آنومی فشارهای اجتماعی بر گزارشگری مالی متهورانه: تحلیل نظریه برداشت نقدگرایانه مدیر. نشریه علمی حسابداری مدیریت،شماره 48، 44-23.
* محمودآبادی، حمید و زمانی، زینب. (1395). بررسی رابطه بین ریسک پذیری شرکت و عملکرد مالی با تاکید بر سازوکارهای راهبری شرکتی، مطالعات تجربی حسابداری مالی، سال سیزدهم، شماره 49، 141-170.
* میرزائی، سعیده؛ عبدلی، محمدرضا؛ کوشکی جهرمی، علیرضا. (1399). بررسی تاثیر لحن بدبینانه گزارشگری مالی بر گزارشگری مالی متهورانه: حفاظت از حقوق سهامداران، فصلنامه علم  مطالعات تجربی حسابداری مالی، سال شانزدهم، شماره 65، 109-138.
* طاهری عابد، رضا؛ علی نژاد ساروکلائی، مهدی؛ فغانی ماکرانی، خسرو. (1397). توانایی، دانش مالی مدیران عامل و شفافیت گزارشگری مالی، مجله علمی پژوهشی دانش حسابداری مالی، سال پنجم، شماره 2، 85-110 .
* قادری، کاوه؛ قادری، صلاح الدین؛ قادری، سامان. (1397). تأثیر عامل رفتاری اطمینان بیش از حد مدیران بر اثر بخشی مدیریت ریسک، پژوهش‌های حسابداری مالی و حسابرسی ، سال دهم ، شماره 37، 243-272.
 
*  Alam, P., and K. A. Petruska. (2012). Conservatism, SEC investigation, and fraud. Journal of Accounting and Public Policy Forthcoming.
* Amiram, D., S. Huang, and S. Rajgopal. (2018). Does Financial Reporting Misconduct Pay off Even When Discovered? Working paper.
* Antunes, P. L., K.Veenstra, K. Brown, and H. Li. (2019). Welcome to the Gray Zone: Shades of Honesty and Earnings Management. Michael Lee-Chin & Family Institute. 1-66.
* Ashton, M. C., K. Lee, M. Perugini, P. Szarota, R. E. de Vries, L. Di Blas, K. Boies, K., and B. De Raad. (2004). A six-factor structure of personality-descriptive adjectives: Solutions from psycholexical studies in seven languages. Journal of Personality and Social Psychology 86(2): 356–366.
* Ashton, M.C., k. Lee, J.A. Pozzebon, B.A.visser, and N.C. Worth. (2010). Status-driven risk taking and the major dimensions of personality. Journal of Research in Personality 44: 734–737.
* Assad, N. F., and M. T. Alshurideh. (2020). Investment in context of Financial Reporting Quality: A SystematicReview, Waffen-und Kostumkunde Journal 11(3): 225-286.
* Belghitar, Y., and E. A. Clark. (2015).The Effect of CEO Risk Appetite on Firm Volatility: An Empirical Analysis of Financial Firms. International Journal of the Economics of Business 19(2): 195–211.
  * Brink, A. G., A. Gouldman, and L.M. Victoravich. (2015).The Effects of Organizational Risk Appetite, Social Pressure and Honesty-Humility on Financial Reporting Decisions. DOI: 10.2139/ssrn.2482778.
* Brink, A. G., A. Gouldman, and L.M. Victoravich. (2018).The Effects of Organizational Risk Appetite, Social Pressure and Honesty-Humility on Financial Reporting Decisions. Electronic copy available at: http://ssrn.com/abstract=2482778.
* Brody, R. G., S. R.Melendy, and F. S. Perri. (2012). Commentary from the American Accounting Association’s 2011 Annual Meeting Panel on Emerging Issues in Fraud Research. Accounting Horizons 26: 513-531.
* Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research 295(2): 295-336.‎
* Cohen, J., G. Krishnamoorthy, and A. Wright. (2017). Enterprise Risk Management and the Financial Reporting Process: The Experiences of Audit Committee Members, CFOs, and External Auditors. Contemporary Accounting Research 34(2): 1178-1209.
* Craig, E. J. (2011). Meeting the Ethical Challenges of Leadership: Casting Light or Shadow. (4th ed.), New York: Sage Publications.
Desai N., S. P. Jain, S. Jain, and A.Tripathy. (2020).The impact of implicit theories of personality malleability on opportunistic financial reporting. Journal of Business Research 116: 258-265.
 *Elkind, P., and B.McLean. (2002). The Feds close in on Enron. Fortune 146: 36–37.
* Fornell, C., and D. F. Larcker. (1981). Evaluating structural equation models with ‎unobservable ‎variables and measurement error. Journal of marketing research 18(1): 39-‎‎50.
* Fox, C. (2012). Creating value with risk appetite and risk tolerance statement. Financial Executive 28: 93-85.
* Frank, M. M., L. Lynch, and S. O.Rego. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. The Accounting Review 84(2): 467–496.
* Frank, M. M., L. Lynch, S. O.Rego, and R. Zhao. (2018). Are Corporate Risk-Taking Practices Indicative of Aggressive Reporting Practices? The Journal of the American Taxation Association 40(1): 31–55.
* Gad, J. (2016). The pillars of internal control and risk management systems in relation to financial reporting: the perspective of the Polish and German capital markets. Zeszyty Teoretyczne Rachunkowości 88(144): 37-60.
* Hambrick, C. D., and P.A. Mason. (1984). Upper echelons: The organization as a reflection of its top managers, Academy of management review 9(2): 193-206.
* Henseler J, Ringle CM, Sinkovics RR. (2009).The use of partial least squares path modeling in international marketing. In New challenges to international marketing. Emerald Group Publishing Limited.
* Higgins, D., T. C.Omer, and J. D. Phillips. (2015).The influence of a firm’s business strategy on its tax aggressiveness. Contemporary Accounting Research 32(2): 674–702.
* Hilbig, B. E., I. Zettler, F. Leist, and T.Heydasch. (2013).It takes two: Honesty–Humility and Agreeableness differentially predict active versus reactive cooperation. Personality and Individual Differences 54(5): 598–603.
* Hilbig, B., and I. Zettler. (2015). When the Cat’s Away, Some Mice Will Play: A Basic Trait Account of Dishonest Behavior. Journal of Research in Personality 57: 72-88.
* Hoitash, U., and A. Mkrtchyan. (2021). Internal governance and outside directors’ connections to non-director executives. D’Amore-McKim School of Business, Northeastern University, Boston, MA 02115, USA
* Imhof, M.J., S.E. Seavey, and D.B.Smith. (2017). Comparability and cost of equity capital. Accounting Horizons 31(2): 125-138.
* Jananto, A. E., and A. Firmansyah. (2019).The Effect of Bonuses, Cost of Debt, Tax Avoidance, and Corporate Governance on Financial Reporting Aggressiveness: Evidence from Indonesia. International Journal of Innovation, Creativity and Change 7(5): 280- 302.
* Kamarudin, K., W.Wan Ismail, and W.Wan Mustapha. (2012). Aggressive financial reporting and corporate fraud. Procedia - Social and Behavioural Sciences 65: 638-643.
* Kleinlogel, E. P., J. Dietz, and J. Antonakis. (2018). Lucky, competent, or a just a cheat? Interactive effects of Honesty-Humility and moral cues on cheating behavior. Personality and Social Psychology Bulletin (44)2: 158-172.
* Lauck, J., E.M. Negangard, and J. Rakestraw. (2021). Cognitive Determinants of Aggressive Financial Reporting – The Combined Effects of Ego Depletion, Moral Identity, and an Ethical Intervention. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3762591
* Lee, K., and M. C. Ashton. (2018). Psychometric properties of the HEXACO-100. Assessment 25: 543–556.
* Lee, Y., C. M. Berry, and E. Gonzalez-Mulé. (2019).The importance of being humble: A meta-analysis and incremental validity analysis of the relationship between Honesty-Humility and job performance. Journal of Applied Psychology 104(12): 1535-1546
* Lin, R. M., Y.J. Hong, H.W. Xiao, and R. Lian. (2020). Honesty-Humility and dispositional awe in Confucian culture: The mediating role of Zhong-Yong thinking style. Personality and Individual Differences 167: 1-7.
* Lin, Z. (2018). Psychological Factors behind Risk-Taking Behaviors: Correlational Relations between Personality Traits and Financial Risk Tolerance. International Journal of Applied Behavioral Economics 8(1): 1-20.
* Martens, F. and L. Rittenberg. (2020). Risk Appetite critical to success. Committee of Sponsoring Organizations of the Treadway Commission. https://www.coso.org/Documents/COSO-Guidance-Risk-Appetite-Critical-to-Success.pdf.
* McLean, B., and P. Elkind. (2003).The Smartest Guys in the Room: The Amazing Rise and Scandalous Fall of Enron. New York, NY: Portfolio Trade.
* Montag, C., and J. Elhai. (2019). A New Agenda for Personality Psychology in the Digital Age? Personality and Individual Differences 147(1): 128-134.
* Mutschmann, M., T. Hasso, and M. Pelster. (2020). Dark Triad Managerial Personality and Financial Reporting Manipulation. Taxation, Accounting and Finance 56. http://dx.doi.org/10.2139/ssrn.3669165
* Nagle, B. M., D. M. Wasieleski, and S. Rau. (2012).The impact of ethical tools on aggressiveness in financial reporting. Business and Society Review117 (4): 477-513.
* Nugroho, A.H.D., Alfasadun, A. Ardinata, and R.Y. Ambarsari. (2020). The Effectiveness of Pentagon Fraud in Detecting Fraudulent Financial Reporting: Using the Beneish Model in Manufacturing Companies on the Indonesia Stock Exchange. Advances in Economics, Business and Management Research 169.   
* Parmar, B. L., E.R. Freeman, J. S. Harrison, A. C. Wicks, L. Purnell, and S.D. Colle. (2010). Stakeholder Theory, The academy of management annals 3(1): 403–445.
* Pfattheicher, S., S. Schindler, and L. Nockur. (2018). On the Impact of Honesty-Humility and a Cue of Being Watched on Cheating Behavior. Journal of Economic Psychology, 1-45. https://doi.org/10.1016/ j.joep.2018.06.004
* Rittenberg, L., and F. Martens. (2012). Enterprise Risk Management. Understanding and Communicating Risk Appetite. Durham, NC: Committee of Sponsoring Organizations of the Treadway Commission (COSO). Available at: https://www.coso.org/Documents/ ERM-Understanding-and-Communicating-Risk-Appetite.pdf
* Salehi, M., A. Afzal Aghaei Naeini, and S. Rouhi. (2020).The relationship between managers' narcissism and overconfidence on corporate risk-taking. The TQM Journal, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/TQM-07-2020-0168
* Sukadana, I. W., N. L. P.Wiagustin, I. M.Wardana, and I.B.A. Purbawangsa. (2017). Role of Risk Appetite Mediating the Effect of Interest Rate Risk and Credit Risk to Profitability. European Journal of Business and Management 19(12): 120-13.
* Tahu, G. P., I. W.Widnyana, and S.R.Widyawati. (2019). The Role of Tri Hita Karana Culture in Moderating The Effect Of GCG, Risk Appetite And Work Motivation On Financial Performance of LPD In The Denpasar CityBali. International Journal of Civil Engineering and Technology 10(5): 613-628.
* Wiltshire, J., J. S. Bourdage, and K. Lee. (2014). Honesty-Humility and perceptions of organizational politics in predicting workplace outcomes. Journal of Business Psychology 29: 235-251.
* Yung, K., and C. Chen. (2017). Managerial ability and firm risk-taking behavior. Review of Quantitative Finance and Accounting (51): 1005–1032.
* Zettler, I., B.E. Hilbig, and T. Heydasch. (2013).Two sides of one coin: Person and situation mutually shape social dilemma decision making. Journal of Research in Personality 47(4):286–295.
* Zettler, I., I. Thielmann, B. E. Hilbig, and M. Moshagen. (2020).The Nomological Net of the HEXACO Model of Personality: A Large-Scale Meta-Analytic Investigation. Perspectives on Psychological Science 15(3): 723-760.