THE EFFECT OF ETHICAL IDEOLOGY ON QUALITY OF FINANCIAL REPORTING

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

ETEMADI HOSSEIN; DIANATI DEYLAMI Z.

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Ethics in Science and Technology Year:2009 | Volume:4 | Issue:1-2 Page(s): 11-20

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

3,305

Download:

Cites:

Information Journal Paper

Title

THE EFFECT OF ETHICAL IDEOLOGY ON QUALITY OF FINANCIAL REPORTING

Author(s)

ETEMADI HOSSEIN | DIANATI DEYLAMI Z. | Issue Writer Certificate

Keywords

FINANCIAL REPORTING QUALITYQ3

IDEALISMQ3

RELATIVISMQ3

ETHICS IN ACCOAUTINGQ2

Abstract

Background: Accountants have critical and difficult responsibility in interpreting the firm's transactions and events and presenting them in the form of financial reports so that they can be useful to stakeholders to evaluate the performance of that firm. Thus, unethical professional works, including presenting less qualitative and fraud financial information, can lead to social distrust to accountants and dishonor of the whole of accounting profession. Due to the increasing attention worldwide on ethical issues and the importance of quality of financial reporting (QFR) in accounting, this research attempted to cover the study gap that exists in determining the effect of financial managers' ethical ideology on QFR.Methods: The Ethical Position Questionnaire (EPQ) was used to determine the ethical ideology of financial managers. Then the QFR parameter was quantified by observable variables. Finally, the effect of managers' ethical ideology on QFR in some 150 firms listed at the Tehran Stock Exchange was examined. Structural equation modeling based on partial list square (PLS) method was used for data analysis.Results: The results showed the managers' ethical ideology is effective on QFR, so that it explains 18% of the variance of this variable. Further, idealistic view of managers has positive and meaningful effect on QFR.Conclusion: Due to the positive impact of managers' idealistic view on QFR, it seems necessary that the professional bodies and responsible authorities consider programs to enhance managers' IDEALISM and thus increase QFR.

Cites

References

No record.

Cite

APA: Copy

ETEMADI, HOSSEIN, & DIANATI DEYLAMI, Z.. (2009). THE EFFECT OF ETHICAL IDEOLOGY ON QUALITY OF FINANCIAL REPORTING. ETHICS IN SCIENCE & TECHNOLOGY, 4(1-2), 11-20. SID. https://sid.ir/paper/122977/en

Vancouver: Copy

ETEMADI HOSSEIN, DIANATI DEYLAMI Z.. THE EFFECT OF ETHICAL IDEOLOGY ON QUALITY OF FINANCIAL REPORTING. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2009;4(1-2):11-20. Available from: https://sid.ir/paper/122977/en

IEEE: Copy

HOSSEIN ETEMADI, and Z. DIANATI DEYLAMI, “THE EFFECT OF ETHICAL IDEOLOGY ON QUALITY OF FINANCIAL REPORTING,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 4, no. 1-2, pp. 11–20, 2009, [Online]. Available: https://sid.ir/paper/122977/en

Related Journal Papers