[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
Main Menu
Home::
Journal Information::
About the Journal
Editorial Board
Aims& Scopes
Journal News
Articles archive::
All Issues
Current Issue
For Authors::
Call for Papers
Submission Instruction
Submission Form
For Reviewers::
Reviewers Section
Registration::
Registration Information
Registration Form
Contact us::
Contact Information
Contact us
Site Facilities::
Site map
Search contents
FAQ
Top 10 contents
Inform to friends
::
Search in website

Advanced Search
..
Receive site information
Enter your Email in the following box to receive the site news and information.
..
:: year 14, Issue 54 (2022) ::
fa 2022, 14(54): 1-15 Back to browse issues page
Effects of Social identity, Ethical values and Ethical ideologies on the Quality of Financial Statements
Mokhtar Mirzaei1 , Zahra Pourzamani * 1, Farzaneh Heydarpour1
1- Central Tehran Branch, Islamic Azad University, Tehran, Iran.
Abstract:   (2669 Views)
The issue of ethics and their impact on the performance of individuals over the last few years has been highly regarded by companies especially in the domain of financial reporting. The aim of this study is to investigate the effect of social identity, ethical values and ethical ideology  on the quality of financial statements. In this study, we used standard questionnaires to accumulating data. The statistical population consists of accountants, financial managers and auditors in 2020. Also using Barclay et al. (1995), the number of 30 items was calculated as the minimum sample volume, which was finally answered by 150 questionnaires. In order to analyze the data, used SEM structural equation modeling and smart PLS software. The findings show that social identity has no effect on the quality of financial statements. However, the results of the tests of other hypotheses show that the positive effect of ethical values and idealism is the negative effect of relativism on the quality of financial statements.
Article number: 1
Keywords: Ethical ideology, Ethical values, Quality of financial statements, Social identity
Full-Text [PDF 615 kb]   (105 Downloads)    
Type of Study: Research | Subject: Special
References
1. Adams, J.S., A. Tashchian & T.H. Shore. (2001). Codes of Ethics as Signals for Ethical Behavior. Journal of Business Ethics 29(3): 199-211.
2. Baker, T.L., T.G. Hunt & M.C. Andrews. (2006) Promoting Ethical Behavior and Organizational Citizenship Behaviors: The Influence of Corporate Ethical Values. Journal of Business Research 59: 849–857.
3. Barclay, D., C. Higgins & R. Thompson. (1995). The Partial Least Squares (PLS) approach to causal modeling: Personal computer adoption and uses as an illustration. Technology Studies 2: 285-309.
4. Forsyth DR (1980) "Taxonomy of ethical ideologies", Journal of Personality and Social Psychology, 39:175-184.
5. Broberg, P., T., Umans, P., Skog & E. Theodorsson. (2018). Auditors’ professional and organizational identities and commercialization in audit firms.Accounting. Auditing & Accountability Journal 31(2).
6. Brown, R. (1985). Social Identity. In, Adam and Jessica Kuppre (eds) the social Science Encyclopedia. London: R. K. P.
7. Ismail S., Mohd Ghazali NA (2011) "Ethical ideology and ethical judgments of accounting practitioners in Malaysia", Gadjah Mada International Journal of Business, 13:107- 123.
8. Ismail, S. and Yuhanis, N. (2018), "Determinants of ethical work behaviour of Malaysian public sector auditors", Asia-Pacific Journal of Business Administration, Vol. 10 No. 1, pp. 21-34.
9. Kaawaase, T.K, Nairuba, C, Akankunda, B, Bananuka, J. (2021). Corporate governance, internal audit quality and financial reporting quality of financial institutions, Asian Journal of Accounting Research. https://www.emerald.com/insight/2443-4175.htm
10. Kasimu Musa, Bushi(2019), Professionalism and Ethics of Accounting in Financial Reporting: An Overview of Nigerian Scenerio. European Scientific Journal, 15(55), 224-238.
11. Lelly Kewo, Cecilia, Nur Afiah, Nunuy (2017). Does Quality of Financial Statement Affected by Internal Control System and Internal Audit? International Journal of Economics and Financial Issues, 7(2), 568-573.
12. Mahami, Z., and Mouloudj, K. (2020): Factors affecting detection of manipulation in financial statements: an empirical study from auditors’ perspective. Journal of Business Administration and Economic Studies, Vol. 6, No. 1, pp. 11-24.
13. Byrnes, N. (2002). Accounting in Crisis. Business Week 28.
14. Clark, A.L. (1998). Perceptions and Validation of Ethics in Public Schools, Project for the degree of doctor of education. Saint Louis University. Available at: http://proquest.umi.com/logn
15. Gaio, C., & C. Raposo. (2011). Earnings Quality and Firm Valuation: International Evidence. Accounting and Finance 51: 467–499.
16. Hornby, A.S. (1974). Oxford Dictionary. Oxford Advanced Learner’s Dictionary of Current English.
17. Hunt, S.D., & S. Vitell. (1986). A general theory of marketing ethics. Journal of macromarketing 6(1): 5-16.
18. Hunt, Sh.D., V.R. Wood. & L.B. Chonko. (1989). Corporate Ethical Values and Organizational Commitment in Marketing. Journal of Marketing 53(3): 79-90.
19. Lange, D., S. Boivie & J. Westphal. (2011). Predicting Organizational Identification at the CEO level. Academy of Management Proceedings x-6. 10.5465/AMBPP.2011.65869484.
20. Maree, K.W., & S. Radloff. (2007). Factors affecting ethical judgment of South African chartered accountants. Meditari Accountancy Research, 1: 1-18.
21. Michal Ski, J.R. (2005). Retention in the Nursing Profession: A Study of the Effects of Corporate Ethical Values on Organizational Commitment, Dissertation for the degree of doctor of business administration. Nova Southeastern University. Available at:http://proquest.umi.com/login.
22. Myers, D.G. (2009). Social psychology. McGraw-Hill Book Company.6
23. Nkundabanyanga, K.S., V. Tauringana, W. Balunywa & N.S. Emitu. (2013). The association between accounting Standards, legal framework and the quality of financial reporting by a government ministry in Uganda. Journal of Accounting in Emerging Economies 3(1): 65-81.
24. North, D. (1981). Structure and change in Economic History. Norion and company.
25. Nyok Mabil, A. (2019). Investigating Effects of Accounting Ethics on Quality of Financial Reporting of an Organization: Case of Selected Commercial Banks in South Sudan. Mediterranean Journal of Social Sciences 10(1): 177-191.
26. Olugu, E., & Y. Wong Kuan. (2012). An expert fuzzy rule-based system for closed -loop supply chain performance assessment in the automotive industry. Expert System with Applications 39(1): 375-384.
27. Padilla, A.M., W. & Perez. (2003). Acculturation, Social Identity and Social Cognition: A New Perspective. Hispanic Journal of Behavioral Sciences, 25(1): 35-55.
28. Wang, P., L. Yuan & J. Wu. (2017). The joint effects of social identity and institutional pressures on audit quality: The case of the Chinese Audit Industry. International Business Review 26(4).
29. Werts, C.E., R.L. Linn & K.G. Joreskog. (1974). Intra Class Reliability Estimates; Testing Structural Assumptions. Educational and Psychological Measurement 34(1): 177 -190.
Send email to the article author

Add your comments about this article
Your username or Email:

CAPTCHA

XML   Persian Abstract   Print

Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:
mirzaei M, Pourzamani Z, Heydarpour F. Effects of Social identity, Ethical values and Ethical ideologies on the Quality of Financial Statements. fa 2022; 14 (54) : 1
URL: http://qfaj.mobarakeh.iau.ir/article-1-2486-en.html
Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
year 14, Issue 54 (2022) Back to browse issues page
فصلنامه حسابداری مالی Quarterly Financial Accounting
Persian site map - English site map - Created in 0.07 seconds with 37 queries by YEKTAWEB 4657