تأثیر ضعف کنترل‌های داخلی بر لحن غیرعادی گزارش‌های توضیحی مدیران با تأکید بر سوء رفتار مالی شرکت
محورهای موضوعی : پژوهش های مالی و رفتاری در حسابداری
محمدرضا عباسی استمال
1
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شاهین صدیق رحمانی
2
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امیرعطا علی زاده
3
1 - استادیار،گروه حسابداری، واحد ورزقان، دانشگاه آزاد اسلامی، ورزقان، ایران.
2 - کارشناسی ارشد، گروه حسابداری، موسسه آموزش عالی سراج، تبریز، ایران.
3 - کارشناسی ارشد، گروه حسابداری، موسسه آموزش عالی سراج، تبریز، ايران
کلید واژه: ضعف کنترل‌های داخلی, لحن غیرعادی گزارش‌های توضیحی مدیران, سوء رفتار مالی شرکت.,
چکیده مقاله :
ضعف در کنترل‌های داخلی، با فراهم‌کردن زمینه‌ای برای کاهش شفافیت و تسهیل تخلفات مالی، موجب می‌شود مدیران در گزارش‌های توضیحی خود از زبانی مبهم و غیرعادی بهره‌گیرند تا نواقص سیستماتیک و اقدامات نادرست را پنهان کنند. بنابراین، هدف پژوهش حاضر بررسی تأثیر ضعف کنترل‌های داخلی بر لحن غیرعادی گزارش‌های توضیحی مدیران با تأکید بر سوء رفتار مالی شرکت است. این پژوهش از نظر هدف، در زمرۀ مطالعات کاربردی قرار می‌گیرد. از لحاظ روش‌شناخت، توصیفی-همبستگی و از نظر ماهیت، علّی-پس‌رویدادی محسوب می‌شود. جامعه آماری پژوهش شامل 128 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران طی بازه زمانی 1398 تا 1402 است که در مجموع 640 مشاهده را شامل می‌شود. برای آزمون فرضیه‌های پژوهش، از رگرسیون چندگانه با بهره‌گیری از داده‌های ترکیبی استفاده شده است. یافته‌های پژوهش نشان داد که ضعف کنترل‌های داخلی تأثیر مثبت و معناداری بر لحن غیرعادی گزارش‌های توضیحی مدیران دارد. با این حال، سوء رفتار مالی شرکت نه‌تنها تأثیر مستقیمی بر لحن غیرعادی این گزارش‌ها ندارد، بلکه بر رابطۀ میان ضعف کنترل‌های داخلی و لحن گزارش‌های توضیحی نیز بی‌تأثیر است. بر این اساس، می‌توان نتیجه گرفت که کیفیت کنترل‌های داخلی نقش تعیین‌کننده‌ای در نحوه نگارش گزارش‌های مدیریتی دارد و کاهش آن ممکن است باعث گسترش فضای تفسیرپذیر در گزارشگری شود. بنابراین، طراحی و بهبود سازوکارهای کنترل داخلی، برای ارتقای شفافیت، پاسخگویی و افزایش اعتماد سرمایه‌گذاران، امری ضروری در تقویت کارایی بازار سرمایه است.
Weakness in internal controls, by creating an environment that reduces transparency and facilitates financial misconduct, leads managers to use ambiguous and unconventional language in their explanatory reports to conceal systematic deficiencies and improper actions. Therefore, the present study aims to examine the impact of internal control weaknesses on the abnormal tone of managers’ explanatory reports, with an emphasis on corporate financial misconduct. This research is classified as applied in terms of its objective. Methodologically, it is descriptive-correlational, and in terms of its nature, it is causal-post-event. The statistical population consists of 128 companies listed on the Tehran Stock Exchange during the period from 2019 to 2023, resulting in a total of 640 observations. To test the research hypotheses, multiple regression analysis using panel data was employed. The findings indicate that weaknesses in internal controls have a positive and significant impact on the abnormal tone of managers’ explanatory reports. However, corporate financial misconduct not only does not have a direct effect on the abnormal tone of these reports, but it also does not influence the relationship between internal control weaknesses and the tone of the explanatory reports. Based on this, it can be concluded that the quality of internal controls plays a crucial role in how managerial reports are written, and its deterioration may lead to increased interpretability in corporate reporting. Therefore, designing and improving internal control mechanisms is essential for enhancing transparency, accountability, and investor trust, thereby strengthening the efficiency of the capital market.
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