دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

تأثیر عوامل سازمانی، حاکمیتی و مبتنی بر محتوای اطلاعاتی سود بر گزارشگری متقلبانه مدیران

نوع مقاله : مقاله پژوهشی

نویسندگان
مرتضی دلخوش 1
محسن حمیدیان 2
احسان کمالی 3
1 دانشجوی دکتری حسابداری، واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد‌، ایران.
2 گروه حسابداری، واحد تهران جنوب، دانشگاه آزاد اسلامی، تهران، ایران.
3 گروه حسابداری، ,واحد نجف آباد، دانشگاه آزاد اسلامی، نجف آباد، ایران.
10.22034/jmaak.2025.23940
چکیده
پژوهش حاضر به تحلیل تأثیر عوامل سازمانی، حاکمیتی و مبتنی بر محتوای اطلاعاتی سود بر گزارشگری متقلبانه مدیران پرداخته است. این پژوهش،‌ از نظر هدف، کاربردی بوده و به لحاظ آنکه وضعیت موجود متغیر‌ها با استفاده از جمع‌آوری اطلاعات، از طریق اطلاعات گذشته مورد تحلیل و بررسی قرار گرفته است‌، از نظر شیوه اجرا، در ردیف مطالعات توصیفی- علّی و از نظر شیوه گردآوری، در ردیف مطالعات کتابخانه‌ای قرار دارد. جامعه آماری این پژوهش کلیه اعضای جامعه حسابداران رسمی هستند که داده‌های مورد نیاز از طریق پرسش‌نامه‌های محقق ساخته در بین 338 نفر که با استفاده از روش نمونه گیری کوکران به عنوان نمونه آماری انتخاب شده بودند، جمع‌آوری گردید. پس از آن؛ برای تجزیه‌وتحلیل داده‌ها از روش‌‌های آمار استنباطی نظیر آزمون t و مدل‌یابی معادلات ساختاری به روش PLS استفاده شد‌. نتایج این پژوهش نشان داد که عدم توجه به مدیریت استعداد کارکنان، عدم توجه به مدیریت بهره‌وری کارکنان، معاملات با اشخاص وابسته، ابهام در گراشگری مالی، پایداری مالی پایین، مدیریت سود بالا، عدم توجه به فعالیتهای نوآورانه‌، استفاده کم از اعضای دارای دانش مالی، ثبات بیش از حد مدیرعامل، نوسان بالای سودآوری و عدم اطمینان محیطی بر گزارشگری متقلبانه مدیران تأثیر مثبت و معناداری دارند.
کلیدواژه‌ها
تقلب
گزارشگری مالی
گزارشگری مالی متقلبانه

عنوان مقاله English

the Effect of Organizational, Governance and Earnings Information Content-based Factors on Managers' Fraudulent Reporting

نویسندگان English

Morteza Delkhosh 1
Mohsen Hamidian 2
Ehsan Kamali 3
1 Ph.D Student of Accounting, Najafabad Branch, Islamic Azad University, Najafabad, Iran
2 Department of Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran.
3 Department of accounting, Najaf Abad branch, Islamic Azad University, Najaf Abad, Iran.
چکیده English

The present research has analyzed the effect of organizational, governance and profit information content-based factors on the of managers' fraudulent reporting. This research is practical in terms of its purpose, and in terms of the fact that the current state of the variables has been analyzed and examined through the use of information collection, through past information, in terms of the method of implementation, in the line of descriptive-causal studies and in terms of the method Compilation is in the line of library studies. The statistical population of this research is all the members of the public accountants community, and the required data was collected through researcher-made questionnaires among 338 people who were selected as a statistical sample using the Cochrane sampling method. after that; To analyze the data, inferential statistics methods such as t-test and structural equation modeling by PLS method were used. The results of this research showed that not paying attention to employee talent management, not paying attention to employee productivity management, transactions with related parties, ambiguity in financial orientation, low financial stability, high profit management, not paying attention to innovative activities, low use of knowledgeable members. Financial, excessive stability of the CEO, high volatility of profitability and environmental uncertainty have a positive and significant effect on the of fraudulent reporting by managers.

کلیدواژه‌ها English

fraud
financial reporting
fraudulent financial reporting
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