A model of the Quality of Financial Reporting based on the Structural Factors and Efficiency of Companies According to the Role of the Supervisory Committee

Document Type : Original Article

Authors
hajiebrahim nakhaei 1
mohammadhossein ranjbar 2
alireza momeni 3
hossein badiei 4
1 Ph.D Student, Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran
2 Associate Professor, Department of Accounting and Finance, Islamic Azad University, Bandar Abbas Branch, Bandar Abbas, Iran,
3 Assistant Professor, Department of Accounting, Payam Nour University, Tehran, Iran
4 Assistant Professor, Department of Accounting, South Tehran Branch, Islamic Azad University,Tehran, Iran
10.30495/jik.2024.23253
Abstract
This research has been conducted with the aim of providing a model of the quality of financial reporting based on the structural factors and efficiency of the companies according to the role of the supervisory committee in the companies admitted to the Tehran Stock Exchange during the period of 2022. Considering the unlimitedness of the statistical population, in order to select the sample size, 291 managers, employees and experts in the field of finance and accounting were selected.Data collection tool in this research is a questionnaire. Findings regarding the first hypothesis showed that causal conditions with the mediating role of the central category of financial reporting quality have a direct and significant effect on the strategy.Result of the second hypothesis revealed that the central category of financial reporting quality with the mediating role of strategy has a direct and significant effect on the outcome.Result of the third hypothesis indicated that the causal conditions with the mediating role of the focus category of financial reporting quality and strategy have a direct and significant effect on the outcome.Result of the fourth hypothesis indicated that the background conditions with the mediating role of the strategy have a direct and significant effect on the outcome.Result of the fifth hypothesis show that the intervening conditions with the mediating role of the strategy have a direct and significant effect on the outcome.After checking and confirming the structural model, the SRMR index was also reported to be less than 0.10 and finally, the model was also confirmed.
Keywords
Financial reporting Quality
Company Efficiency
Financial Transparency
Supervisory Committees
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