|
Investigating the relationship between the quality of financial reporting and financial corruption, with an emphasis on the corporate sustainability reporting
|
Mohammad Alizadeh   , Seyedrasool Masoumi * , Esfandiar Malekian |
| Assistant Professor in Department of Accounting and Management, Jouybar Branch, Islamic Azad University, Jouybar, Iran. (Corresponding Author) Masoumirasool@gmail.com |
|
|
Abstract: (461 Views) |
| The poor quality of financial reporting can create a situation in which there is no accountability to shareholders and managers act against the wishes of stakeholders and any misuse of assets is hidden. Accounting and auditing standards seek to create clear and accurate information so that people who have influence and economic power are less exposed to moral fall and unsavory methods of corruption. The main purpose of this research was to Studying the relationship between the quality of financial reporting and financial corruption, with an emphasis on the role of sustainability reporting of companies listed on the Tehran Stock Exchange. The statistical population of the present research was the companies admitted to the Tehran Stock Exchange for a period of 12 years from 1391 to 1402. The data were analyzed using unit root, kao and dynamic panel data approach using Eviews software. The results of the research showed that the quality of financial reporting has a negative and significant effect on the financial corruption of companies listed on the Tehran Stock Exchange. The results also prove the negative effect of the corporate sustainability reporting on financial corruption and strengthen the negative effect of the quality of financial reporting on financial corruption. |
|
| Keywords: quality of financial reporting, financial corruption, sustainability reporting |
|
|
Full-Text [PDF 897 kb]
(142 Downloads)
|
Type of Study: Applicable |
Subject:
Accounting
Received: 2024/12/16 | Accepted: 2025/01/12 | Published: 2026/03/11
|
|
|
|
|
|
|
| Send email to the article author |
|
|
|
| Add your comments about this article |
|
|
|
