ارزیابیِ تفسیریِ کیفیت حسابرسی سبز تحتِ وجودِ مضامین خوانایی گزارشگری پایدار شرکت‌های بازار سرمایه
محورهای موضوعی : اقتصاد محیط زیستجواد فرامرز 1 , یحیی کامیابی 2 , جواد رمضانی 3
1 - دانشجوی دکتری حسابداری، دانشگاه آزاد واحد نور، ایران.
2 - استاد گروه حسابداری، دانشكده علوم اداري و اقتصاد، دانشگاه مازندران، ایران. *(مسوول مکاتبات)
3 - استادیار گروه حسابداری، دانشگاه آزاد واحد نور، ایران.
کلید واژه: کیفیت حسابرسی سبز, مضامین خوانایی گزارشگری پایدار, اثربخشی افشای اطلاعات اختیاری,
چکیده مقاله :
زمینه و هدف: خوانایی گزارشگری مالی به عنوان یک مکانیزم محتوایی ضمن اینکه سطح تعامل پذیریِ اثربخش بین شرکت با ذینفعان را توسعه می بخشد باعثِ کاهشِ شکاف انتظارات بین شرکت با حسابرسان می گردد. هدف این پژوهش ارزیابیِ تفسیریِ کیفیت حسابرسی سبز تحتِ وجودِ مضامین خوانایی گزارشگری پایدار شرکت‌های بازار سرمایه می باشد. روش بررسی: این پژوهش از نظر روش شناسی در بخش نتیجه توسعه ای و از نظر نوع داده ترکیبی محسوب می شود. لذا براساسِ ماهیت تحلیلِ ارزیابیِ تفسیری به منظور شناسایی مولفه‌ها (کارکردهای کیفیتِ حسابرسی سبز) و مضامین پژوهش (خوانایی گزارشگری پایدار) از تحلیل فراترکیب و با مشارکت ۱۵ نفر از خبرگان رشته حسابداری در سطح دانشگاهی استفاده شد. در بخش کمی مولفه‌ها و گزاره‌های شناسایی شده در قالب پرسشنامه‌های ماتریسی توسط ۲۰ نفر از مدیران مالیِ شرکت‌های بازار سرمایه مورد ارزیابی رتبه‌بندی تفسیری قرار گرفتند. یافته‌ها: نتایج پژوهش نشان داد، تحت وجودِ مضمونِ اجتماعی به عنوان مرجع اثربخشِ خوانایی گزارشگری مالی، کارکرد‌ِ توسعه‌ای مطلوب ترین مبنا در ارتقایِ کیفیتِ حسابرسی سبز محسوب می شود. بحث و نتیجه‌گیری: از آنجاییکه کارکردهای توسعه‌ای در حسابرسی زیست‌محیطی به عنوان یک استراتژی نهادی در دستورِ حاکمیت و نهادهای بالادستی می‌باشد، وجودِ افشایِ اطلاعات اختیاری برمبنای مکانیزم های اجتماعی در صورت‌های مالی به حسابرس کمک می‌کند تا گزارش‌های مستدل‌تری نسبت به قابلیت‌های توسعه‌ای شرکت در بخش زیست‌محیطی ارائه دهد.
Background and Objective: The high content of information in reporting has an important effect on the formation of stakeholder decision-making approaches at the level of represented markets. The readability of financial reporting as a content mechanism, while developing a level of effective interaction between the firm and stakeholders, reduces the gap in expectations between the firm and auditors. The purpose of this research is Interpretive Evaluation of Green Audit Quality in Presence of Sustainable Reporting Readability Themes of Capital Market Companies. Material and Methodology: This research is methodologically developmental in the result section and mixed in terms of data type. In this study, in order to identify the components (Green audit quality functions) and research propositions (content themes of Sustainable Reporting Readability), a combined analysis was used with the participation of 15 accounting experts at the university level. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by interpretive rating by 20 financial managers of capital market petrochemical companies. Findings: The results showed that, in the presence of a social theme as an effective reference for the readability of financial reporting, the development function is considered the most desirable basis in improving the quality of green auditing. Discussion and Conclusion: In fact, this result shows that, since developmental functions in environmental auditing as an institutional strategy in the hands of the governing body and higher institutions such as the Securities and Exchange Commission; The Court of Audit and other specialized organizations, the existence of disclosure of discretionary information based on social mechanisms in the financial statements helps the auditor to provide more reasoned reports on the development capabilities of the company in the environmental sector and through the effectiveness of the audit Environmental requirements were promising.
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