مدلسازي خطاهاي گزارشگري مالي

Modeling Financial Reporting Bias

افزايش شمار و تنوع تقلب و اشتباه در سيستم گزارشگري مالي، تهديدي بر كيفيت اين سيستم است. وظيفه حرفه حسابداري تهيه و ارائه اطلاعات و گزارشهاي مالي براي استفادهكنندگان است. حضور تقلب به عنوان عاملي بحرانزا در عرصه مالي، تهديدي جدي براي اعتماد عمومي به اطلاعات مالي و فرآيند گزارشگري مالي محسوب ميشود و هزينهها و پيآمدهاي سنگيني براي گروههاي مختلف به دنبال دارد. هدف اين پژوهش، بررسي و شناسايي عوامل مؤثر بر خطاهاي گزارشگري مالي (تقلب و اشتباه) و همچنين ارائه الگويي براي آن ميباشد. بنابراين سوالات پژوهش به اين صورت مطرح مي گردد: چه عواملي بر خطاهاي گزارشگري مالي تاثيرگذار هستند؟ چگونه عوامل شناسايي شده در ارتباط با خطاهاي گزارشگري مالي را اولويت بندي كرد؟ چه مدلي براي توضيح عوامل موثر بر خطاهاي گزارشگري مالي مي توان ارائه كرد؟ در اين پژوهش در سال 1398 از طريق مصاحبه با 18 نفر از خبرگان و اشخاص صاحب نظر از جمله اعضاي هيأت علمي دانشگاه و مديران سازمان حسابرسي و بهكارگيري تحليل آنتروپي شانون به منظور بررسي اطلاعات حاصل از مصاحبهها، عوامل مؤثر بر وقوع خطاهاي گزارشگري مالي انجام شد. همچنين در ادامه كار با استفاده از روش نمونه گيري تصادفي و پس از توزيع 240 پرسشنامه، تحليل نهايي از روش معادلات ساختاري انجام شد و مدل نهايي پژوهش طراحي گرديد. در اين پژوهش با ارائه مدلي براي خطاهاي گزارشگري مالي، مؤلفههايي كه بيشترين تأثير را بر وقوع تقلب و اشتباه در گزارشات مالي دارند، شناسايي شد.

The increasing in number and variety of fraud and error in the financial reporting system is a threat to the quality of the system. The duty of the accounting profession is to prepare and provide financial information and reports to users. The presence of fraud as a financial crisis factor poses a serious threat to public confidence in financial information and financial reporting process and has costly consequences for various groups. Research questions: The purpose of this study is to investigate and identify the factors affecting financial reporting bias (fraud and error) and to provide a model for it. therefore, the research questions are as follows: What are the factors affecting financial reporting bias? How to prioritize identified factors over financial reporting bias? What model can be presented to explain the factors that influence financial reporting bias? Methods: In this study, using random sampling method and through interviews with experts such as university faculty and managers of the audit organization, as well as using Shannon entropy analysis to evaluate the information obtained from interviews, factors affecting the occurrence financial reporting errors have been investigated. Also, in the following and after distribution of questionnaires, final analysis was performed through the structural equation method and at the end, the final model of research was designed. Finding: In this study, by identifying a model for financial reporting bias, the components that have the most impact on the occurrence of fraud and error in financial reporting were identified. The factors such as corporate structural characteristics, legal and regulatory factors and also corporate environmental characteristics are the most effective factors for the occurrence of error in financial reports. Discussion and Conclusion: Based on the results of the study, it is suggested that auditors and financial managers of companies, use the proposed model presented in this research to identify as well as discover the factors that influence the occurrence of financial reporting bias (fraud and error). Auditors and corporate executives can reduce fraud and error in companies by studying these factors, and trying to eliminate them or improve control and supervision practices