Assessing the Effects of Accountants' Ethical Approaches on the Disclosure Quality of Accounting Information With the moderating role of corporate size and leverage

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KHALILPOUR MEHDI; KAMYABI YAHYA; NABAVI SEYYED ALI

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:43 Page(s): 91-117

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Title

Assessing the Effects of Accountants' Ethical Approaches on the Disclosure Quality of Accounting Information With the moderating role of corporate size and leverage

Author(s)

KHALILPOUR MEHDI | KAMYABI YAHYA | NABAVI SEYYED ALI | Issue Writer Certificate

Keywords

Quality of Accounting InformationQ1

Accounting QualityQ1

Ethical Approaches of AccountantsQ1

Ethical Decision MakingQ1

Abstract

Today, ethics in accounting is a worthwhile study because the accounting profession is not alien to ethical crises. Research variables include individual ethics with 7 dimensions as independent variables and the Quality of Accounting Information as a dependent variable, and the company's size and financial leverage as moderating variables. In this research, the modified Jones model has been used to measure the independent variable of accounting ethics approaches from the standard multi-dimensional ethics scale questionnaire and to measure the Quality of Accounting Information. The statistical population consisted of 398 active companies in the stock exchange, of which 85 qualified companies were selected as samples. Finally, 198 questionnaires were considered for the analysis of the ethics section. The hypothesis test results show the effect of individual ethics The ethical variable directly affects the Quality of Accounting Information. By entering the company size moderator variable, The overall result is that in smaller companies, ethical implications for the Quality of Accounting Information are positive and as the company grows, this positive relationship is diminished. Also, in the case of the financial leverage modifier variable, the result was that in lower-margin companies, the effect of ethical implications on the Quality of Accounting Information was positive, and this positive relationship diminished as corporate leverage increased.

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APA: Copy

KHALILPOUR, MEHDI, KAMYABI, YAHYA, & NABAVI, SEYYED ALI. (2019). Assessing the Effects of Accountants' Ethical Approaches on the Disclosure Quality of Accounting Information With the moderating role of corporate size and leverage. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(43 ), 91-117. SID. https://sid.ir/paper/198044/en

Vancouver: Copy

KHALILPOUR MEHDI, KAMYABI YAHYA, NABAVI SEYYED ALI. Assessing the Effects of Accountants' Ethical Approaches on the Disclosure Quality of Accounting Information With the moderating role of corporate size and leverage. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(43 ):91-117. Available from: https://sid.ir/paper/198044/en

IEEE: Copy

MEHDI KHALILPOUR, YAHYA KAMYABI, and SEYYED ALI NABAVI, “Assessing the Effects of Accountants' Ethical Approaches on the Disclosure Quality of Accounting Information With the moderating role of corporate size and leverage,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 43 , pp. 91–117, 2019, [Online]. Available: https://sid.ir/paper/198044/en

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