Analyzing the Role of Social Responsibility on the Relationship between Creative Accounting and Financial Reporting Quality
Analyzing the Impact of Social Responsibility on the Relationship between Creative Accounting and Financial Reporting Quality
Subject Areas : Management Accounting
Mohsen Imeni
1
,
Seyed Reza Seyed Nezhad Fahim
2
1 - PhD Student of Accounting, Islamic Azad University ,Rasht Branch, Rasht, Iran
2 - Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran.
Keywords: Creative accounting, Social responsibility, Financial reporting quality, Banking industry.,
Abstract :
Studies have shown that the rate of using creative accounting by companies is increasing. The purpose of this study is to investigate the components of creative accounting (ethical orientation, quality of disclosure, internal control and ownership structure) on the financial reporting quality of banks, taking into account the moderating role of social responsibility. The current research is an applied research in terms of descriptive-correlational nature and in the form of a quantitative-cross-sectional research design. The research data was collected through a questionnaire. Its statistical population consists of heads and deputy heads of branches of Sepah banks in Gilan and Mazandaran during 2023 and a total of 108 samples were obtained. Structural Equation Modeling method and SPSS and SmartPLS software were used to test the model of this research. The results show the significant effect of creative accounting components on the quality of banks' reporting. Social responsibility moderates the relationship between creative accounting and financial reporting quality of banks towards competitive advantages. This research adds valuable insights to the existing literature regarding the concepts of social responsibility and creative accounting on the quality of reporting and helps the managers and policy makers of the country's banking system to develop a new approach in designing and explaining the determinants of creative accounting.
