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بررسی تاثیر پذیرش استانداردهای بین‌المللی گزارشگری مالی بر شاخص‌های حکمرانی(کنترل فساد و پاسخگویی)- مطالعه بین کشوری | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 1، دوره 12، شماره 3 - شماره پیاپی 46، مهر 1401، صفحه 1-22 اصل مقاله (423.75 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/jaasci.2022.40005.1692 | ||
| نویسندگان | ||
| مرتضی بیات* 1؛ محمد علی اقایی2؛ جواد رضازاده3 | ||
| 1دکتری، گروه حسابداری، دانشکده مدیریت، دانشگاه تربیت مدرس، تهران، ایران. | ||
| 2دانشیار، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران | ||
| 3دانشیار، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران.( | ||
| چکیده | ||
| هدف این پژوهش بررسی تاثیر پذیرش استانداردهای بین‌المللی گزارشگری مالی بر شاخص‌های حکمرانی میباشد. برای این منظور 74 کشور در طی سالهای2004 لغایت 2021 انتخاب و فرضیات پژوهش با استفاده از تحلیل ضرایب رگرسیون مورد بررسی قرار گرفته است. براساس مبانی نظری موجود برای کشورهایی که استانداردهای بین‌المللی گزارشگری مالی را پذیرفتهاند مقدار یک و برای سایر کشورها مقدار صفر و همچنین برای سنجش شاخص‌های حکمرانی از سنجههای بانک جهانی شامل پاسخگویی وکنترل فساد استفاده شده است. نتایج پژوهش مبین این امر میباشد که با پذیرش استانداردهای بین‌المللی گزارشگری مالی کنترل فساد و پاسخگویی افزایش مییابد. بعبارتی با پذیرش استانداردهای بین‌المللی شفافیت مالی افزایش و متعاقبا پاسخگویی و کنترل فساد تحت تاثیر این امر قرار میگیرند. نتایج این تحقیق برای غنای ادبیات موجود در این زمینه تحقیقی مفید بوده و بصورت مختص درباره نقش پذیرش استانداردهای بین‌المللی گزارشگری مالی و پاسخگویی به ادبیات موجود کمک خواهد شد.تایج این تحقیق برای غنای ادبیات موجود در این زمینه تحقیقی مفید بوده و بصورت مختص درباره نقش پذیرش استانداردهای بین‌المللی گزارشگری مالی و پاسخگویی به ادبیات موجود کمک خواهد شد. | ||
| کلیدواژه‌ها | ||
| استانداردهای بین‌المللی گزارشگری مالی؛ کنترل فساد؛ پاسخگویی | ||
| عنوان مقاله [English] | ||
| Investigating the Impact of Adoption of International Financial Reporting Standards on Governance Indicators (Control of Corruption and Responsiveness): A Cross Country Study | ||
| نویسندگان [English] | ||
| morteza bayat1؛ Mohammad Ali Aghaei2؛ javad rezazadeh3 | ||
| 1Ph.D. Department of Accounting, Faculty of Management, Tarbiat Modares University, Tehran, Iran | ||
| 2Associate Professor, Department of Accounting, Faculty of Economics and Management, Tarbiat Modares University, Tehran, Iran | ||
| 3Associate Professor, Department of Accounting, Faculty of Economics and Management, Tarbiat Modares University, Tehran, Iran | ||
| چکیده [English] | ||
| Purpose: The purpose of this research is to investigate the effect of the adoption of international financial reporting standards on governance indicators. Accounting increases accountability and reduces corruption by reducing information asymmetry between managers and stakeholders, as well as by increasing transparency. Methodology: For this purpose, 74 countries have been selected from 2004 to 2021 and the research hypothesis has been studied using regression coefficients analysis. Based on the theoretical literature, the value of one for countries that have accepted international financial reporting standards and zero for one and for the other countries, as well as for measuring governance indicators, World Bank metrics including accountability and corruption control have been used. Results: The research results show that there is a significant relationship between the acceptance of indicating that international financial reporting standards and accountability as well as corruption control. In other words, with the adoption of international financial reporting standards, corruption control and accountability will increase. Conclusion: With the acceptance of international financial reporting standards, financial transparency increases, and subsequently accountability and corruption control are affected. By reducing information asymmetry and increasing transparency, the adoption of IFRS prevents the risk of moral hazards and also prevents the concealment of the unpleasant operation. Contribution: The results of this research are useful for enriching the literature in this field of research and will specifically help with the role of accepting international financial reporting standards and responding to the existing literature. | ||
| کلیدواژه‌ها [English] | ||
| International Financial Reporting Standards, Corruption Control, Accountability | ||
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سایر فایل های مرتبط با مقاله
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| مراجع | ||
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فرج‌زاده دهکردی، حسن و آقایی، لیلا. (1394)، سیاست تقسیم سود و گزارشگری مالی فرصت طلبانه، مطالعات تجربی حسابداری مالی، 12 (45):2-35.
صادقیان، مسعود؛ بنی مهد، بهمن؛ جهانگیرنیا، حسین؛ غلامی جمکرانی، رضا.(1398)، ماکیاولیسم، جهت‌گیری اخلاقی و گزارشگری مالی متقلبانه، بررسیهای حسابداری و حسابرسی، 26 (3): 413-434.
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