الگوی اخلاق حرفه‌ای حسابداران و حسابرسان و بررسی رابطه آن با خوانایی گزارشگری مالی (رهیافت تحلیل مضمون و SEM)
الموضوعات : پژوهش های مالی و رفتاری در حسابداری
1 - پژوهشگر پسادکتری، گروه حسابداری، دانشکده اقتصاد، مدیریت و علوم اجتماعی، دانشگاه شیراز، شیراز، ایران
الکلمات المفتاحية: اخلاق حرفه‌ای, خوانایی گزارشگری مالی, شفافیت گزارشگری, تحلیل مضمون, معادلات ساختاری,
ملخص المقالة :
حسابداران و حسابرسان برای بررسی سطح مطلوبیت اطلاعات مالی ارائه‌شده، لازم است از ساز و کارهای مختلف و مناسبی استفاده‌کنند و خود را در مقابل ریسک‌های حسابرسی و مالی مصون سازند، که در این راستا رعایت اخلاق، ضوابط و مراقبت‌های حرفه‌ای کمک شایانی به این مسئله می‌نماید، از این‌رو بایستی ترکیبی از اخلاق حرفه‌ای و ویژگی‌های کیفی گزارشگری مالی استفاده گردد. در همین راستا، مطالعه حاضر با هدف ارائه الگوی اخلاق حرفه‌ای حسابداران و حسابرسان و بررسی رابطه آن با خوانایی و شفافیت گزارشگری مالی صورت پذیرفته‌است.
این مطالعه یک پژوهش آمیخته اکتشافی است که در بخش کیفی با استفاده از تکنیک تحلیل مضمون و بر مبنای مصاحبه نیمه ساختاریافته با 20 نفر از اعضای جامعه حسابداران رسمی در تهران و شیراز، به ارائه مدل کیفی اخلاق حرفه‌ای پرداخته شده‌است؛ در بخش کمی نیز از تحلیل عاملی تاییدی با استفاده از پرسشنامه محقق ساخته 30 سؤالی، به‌منظور بررسی اعتبار مدل کیفی پیشنهادی استفاده گردید.
در بخش تحلیل مضمون، 30 مضمون پایه، 3 مضمون سازمان‌دهنده و یک مضمون فراگیر، شناسایی گردید. هم‌چنین نتایج تکنیک تحلیل عاملی تاییدی نیز برازش هر سه مدل (مضامین فراگیر) پیشنهادی را تایید کرد. علاوه بر این، نتیجه تکنیک مدلسازی معادلات ساختاری نشان داد که اخلاق حرفه‌ای تأثیر مثبت و معناداری بر خوانایی گزارشگری مالی دارد.
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