ارائه الگو افشای ریسک در گزارشگری مالی
الموضوعات : Risk Management
داود اکبری
1
,
سید یوسف احدی سرکانی
2
,
محمد محمودی
3
1 - گروه حسابداری، واحد فیروز‌کوه، دانشگاه آزاد اسلامی، فیروز‌کوه، ایران.
2 - گروه حسابداری، واحد فیروز‌کوه، دانشگاه آزاد اسلامی، فیروز‌کوه، ایران.
3 - گروه حسابداری، واحد فیروز‌کوه، دانشگاه آزاد اسلامی، فیروز‌کوه، ایران.
الکلمات المفتاحية: افشای ریسک, بازارهای نوظهور, پژوهش کیفی, گزارشگری مالی, نظریه داده‌بنیاد,
ملخص المقالة :
هدف: هدف پزوهش حاضر ارائه الگوی افشای ریسک در گزارشگری مالی می‌باشد و در تلاش است با ترکیب روشهای پژوهش کیفی با استفاده از رویکرد نظریه‌پردازی زمینه بنیان و تجزیه‌وتحلیل اسناد و مدارک، به تبیین الگوی افشای ریسک در گزارشگری مالی بپردازد.
روش‌شناسی پژوهش: این پژوهش در زمره پژوهشهای ترکیبی و از نوع اکتشافی بوده که به‌صورت کیفی اجرا گردید. جامعه آماری پژوهش خبرگان با تخصص مالی و حسابداری بودند که باتوجه‌به هدف پژوهش، از روش نمونهگیری گلوله‌برفی یا زنجیرهای برای مصاحبه انتخاب شدهاند.
یافته‌ها: نتایج حاصل از پژوهش بیانگر این است که مفاهیم و مضامین نهایی پژوهش شامل عوامل اجتماعی، محیطی، نظارتی و قانون‌گذاری، عوامل مربوط به ریسک، حسابداری و حسابرسی، عوامل مربوط به افشا، عوامل سازمانی و آموزشی و عوامل مربوط به استانداردها هستند. عوامل محیطی و اجتماعی به‌عنوان عوامل مداخلهگر در نظر گرفته شدهاند. عوامل نظارتی و قانونی، عوامل مربوط به حسابداری و حسابرسی و همچنین عوامل مربوط به استانداردها، به‌عنوان عوامل علّی در نظر گرفته شدهاند. عوامل آموزشی، به‌عنوان عوامل زمینهای در نظر گرفته شدهاند.
اصالت / ارزش‌افزوده علمی: این نتایج می‌توانند به مدیران، حسابرسان، پژوهش‌گران و سایر ذی‌نفعان کمک کنند تا بهترین استراتژی‌ها و راهکارهای مدیریت ریسک و بهبود گزارش‌دهی مالی را تدوین کرده و به سازمان‌ها در مسیر بهبودپذیری مستمر کمک نمایند همچنین توسعة شاخص افشای ریسک بر اساس معیارهای افشای ریسک مالی در پرتو استانداردهای گزارشگری، الزامات حرفه‌ای، پژوهش‌ها گذشته و چارچوب قانونی را در پی دارد.
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