بررسی تاثیر پذیرش استانداردهای بین‌المللی گزارشگری مالی بر شاخص‌های حکمرانی(کنترل فساد و پاسخگویی)- مطالعه بین کشوری

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دکتری، گروه حسابداری، دانشکده مدیریت، دانشگاه تربیت مدرس، تهران، ایران.

2 دانشیار، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، تهران، ایران

3 دانشیار، 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

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 bayat 1
  • Mohammad Ali Aghaei 2
  • javad rezazadeh 3
1 Ph.D. Department of Accounting, Faculty of Management, Tarbiat Modares University, Tehran, Iran
2 Associate Professor, Department of Accounting, Faculty of Economics and Management, Tarbiat Modares University, Tehran, Iran
3 Associate 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

مراجع

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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  • تاریخ دریافت: 17 فروردین 1401
  • تاریخ بازنگری: 29 تیر 1401
  • تاریخ پذیرش: 08 مرداد 1401

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