Relationship between Spirituality & Ethical Behavior of Managers in Financial Reporting

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SEPASI SAHAR; HASANI HASAN

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Journal: Ethics in Science and Technology Year:2017 | Volume:12 | Issue:1 Page(s): 0-0

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Information Journal Paper

Title

Relationship between Spirituality & Ethical Behavior of Managers in Financial Reporting

Author(s)

SEPASI SAHAR | HASANI HASAN | Issue Writer Certificate

Keywords

EthicsQ2

Financial ReportingQ1

ReligiosityQ1

Abstract

Background Spirituality is one of the distinct factors of a person's characteristics and influences person's social situations. Spiritual norms will also influence corporate's Financial Reporting. The purpose of current study is to review the impact of Spirituality on Financial Reporting irregularities. Method This is a descriptive-correlation study. Statistical population of the research is all companies listed in Tehran Stock Exchange that had accounting restatements during 2007-2012. Among 205 questionnaires, just 110 cases were completed. A questionnaire performed for gathering information. Data were analyzed by multiple regression analysis. Result Results show that spirituality attitudes of managers have positive impact on financial reports and it leads to qualified reports. Conclusion Result of the study indicates that spiritual social norm is a mechanism for reducing conflict of interest and in the absence of external monitoring acts as a good monitoring tool for companie's reporting behavior.

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APA: Copy

SEPASI, SAHAR, & HASANI, HASAN. (2017). Relationship between Spirituality & Ethical Behavior of Managers in Financial Reporting. ETHICS IN SCIENCE & TECHNOLOGY, 12(1 ), 0-0. SID. https://sid.ir/paper/366731/en

Vancouver: Copy

SEPASI SAHAR, HASANI HASAN. Relationship between Spirituality & Ethical Behavior of Managers in Financial Reporting. ETHICS IN SCIENCE & TECHNOLOGY[Internet]. 2017;12(1 ):0-0. Available from: https://sid.ir/paper/366731/en

IEEE: Copy

SAHAR SEPASI, and HASAN HASANI, “Relationship between Spirituality & Ethical Behavior of Managers in Financial Reporting,” ETHICS IN SCIENCE & TECHNOLOGY, vol. 12, no. 1 , pp. 0–0, 2017, [Online]. Available: https://sid.ir/paper/366731/en

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