ارائه الگو افشای ریسک در گزارشگری مالی
محورهای موضوعی : مدیریت ریسک
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.
کلید واژه: افشای ریسک, بازارهای نوظهور, پژوهش کیفی, گزارشگری مالی, نظریه داده‌بنیاد,
چکیده مقاله :
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.
Purpose: The present study aims to develop a risk disclosure framework in financial reporting. By integrating qualitative research techniques through a grounded theory approach and document analysis, this study seeks to conceptualize and explain a comprehensive model for risk disclosure in financial reporting.
Research Methodology: This research is categorized as a mixed-method exploratory study and was conducted qualitatively in its implementation stage. The statistical population consisted of experts specializing in finance and accounting. In alignment with the study purpose, a snowball (chain-referral) sampling technique was used to select participants for interviews.
Findings: The findings reveal that the final conceptual categories comprise social and environmental factors, regulatory and legal factors, risk-related factors, accounting and auditing aspects, disclosure-related components, organizational and educational factors, and standards-related elements. Social and environmental factors are identified as intervening conditions, whereas regulatory and legal requirements, accounting and auditing components, and standards-related factors act as causal conditions. Additionally, educational factors are recognized as contextual conditions within the risk disclosure framework.
Originality / Value: The outcomes of this study provide valuable insights to managers, auditors, researchers, and other stakeholders in formulating effective strategies for risk management and enhancing financial reporting quality. Furthermore, the development of a risk disclosure index based on financial risk disclosure criteria under reporting standards, professional requirements, prior studies, and legal frameworks will support organizations in ongoing improvement initiatives and promoting more transparent reporting practices.
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