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The Effect of Sustainability Reporting on the Relationship between Audit Quality and Other corporate governance mechanisms with Management Accounting Techniques.
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Hamidreza Maboudi   , Farzin Rezaei * , Kordestani, Gholamreza |
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Abstract: (1045 Views) |
The Effect of Sustainability Reporting on the Relationship between Audit Quality and Other corporate governance mechanisms with Management Accounting Techniques.
Abstract
The economic, social and environmental consequences of corporate activity have made sustainability reporting as one of the most challenging issues in accounting research.Accordingly, the current study aimed to investigate the effect of sustainability reporting in direct and indirect relationship between audit quality and other corporate governance mechanisms on the application of management accounting techniques. For the purpose of the research, 66 companies listed in the automotive and parts industries, basic metals, cement and gypsum, and chemical products in the Tehran Stock Exchange for the period 2012 to 2017have been selected by systematic elimination sampling method. To test the hypotheses, the structural equation modeling method, which is considereas "multiple" linear regression, has been used.The results indicate that the quality of auditing and other corporate governance mechanisms directly and indirectly has a positive and significant effect on the application of management accounting techniques through the variable of sustainability reporting. Other findings also of the study showed that due to the higher level of disclosure of sustainability reporting components in the fundamental metals industry, the indirect impact of audit quality and other corporate governance mechanisms on the application of management accounting techniques is stronger than other sample industries. Evidence shows that the corporate governance mechanism by reducing information asymmetry increases the quantity and quality of sustainability reporting and the use of management accounting techniques to provide accurate and relevant information to make decision on reducing and eliminating the harmful effects of economic, environmental, social and governance consequences of corporate activitie |
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| Keywords: sustainability reporting, corporate governance, management accounting techniques, audit quality, structural equations. |
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Full-Text [PDF 821 kb]
(495 Downloads)
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Type of Study: Research |
Subject:
Accounting
Received: 2021/02/4 | Accepted: 2021/06/16 | Published: 2022/11/22
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