The effect of obedience and compliance pressures on financial reporting by considering the moderating effect of fairnes
Subject Areas : Financial and Behavioral Researches in AccountingZeinab barani 1 , mansour garkaz 2 , alireza maetoofi 3
1 - 1- Ph.D.of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran, Zeinab.barani@yahoo.com
2 - Associate Prof. Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran,
3 - Associate Prof. Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran
Keywords: Obedience and Conformity Social Pressure, Fairness, Financial Reporting,
Abstract :
Financial reports should be able to disclose and provide fair and non-fraudulent information for the company's stakeholders. Fraud in financial reports is usually done by people who are either morally inclined to commit fraud or by people who have abandoned their moral beliefs due to pressure, such people rationalize their decision-making in providing fraudulent financial reporting. The purpose of this research is to investigate the effect of obedience and compliance Pressures on the provision of financial reporting by considering the moderating effect of fairness. This research is applied in terms of purpose and descriptive-survey in terms of research method and the data required for this study was collected in 2021. The statistical population of this study was Chief financial officers and Chief Accountants companies listed on the Tehran Stock Exchange. The sample selection method was based on random sampling that finally, 271 questionnaires were answered and the obtained data have been analyzed in statistical analysis. The study hypotheses have been tested with the structural equation modeling approach using Smart PLS software. The result of the first hypothesis of the research showed that the social pressure of obedience has a positive and significant effect on the provision of incorrect financial reporting, and this hypothesis was accepted.
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