واکنش ذینفعان به پذیرش استانداردهای گزارشگری مالی بین‌المللی، همگرایی در مورد کیفیت حسابداری و افشاء

•   آرشیو : نسخه پاییز 1403
•   کد پذیرش : 12231
•   موضوع : حسابداری
• نویسنده/گان : | حسین بدیعی، سمیه نصیری، عبداله عبدی برآفتابی
•   زبان : فارسی
•   نوع مقاله : پژوهشی
•   چکیده مقاله به فارسی : با درک اهمیت و ضرورت پذیرش استانداردهای گزارشگری مالی در سطح شرکت ها و سازمان ها تحقیقات زیادی در خصوص آن صورت پذیرفته است. این مطالعه نتایج تحقیقات حسابداری رفتاری در مورد واکنش ذینفعان به پذیرش استانداردهای گزارشگری مالی بین‌المللی/همگرایی در مورد کیفیت حسابداری و افشا منتشر شده در مجلات مختلف را مشخص می‌کند. روش تحقيق حاضر، بر اساس هدف از نوع تحقيق كاربردي است و بر اساس نحوه‌ي گردآوري داده‌ها از نوع روش توصيفي از شاخه پيمايشي محسوب مي‌شود. این مطالعه با رویکردی کیفی و بر اساس مبانی روش فرا نظریه انجام شده است. متاتئوری یا فرانظریه، نوعی فرامطالعه است که تحلیل نظریه های مطالعات اولیه را هدف قرار می‌دهد. مقاله حاضر 106 مقاله منتشر شده بین سال‌های 2015 و 2024 را تجزیه و تحلیل می‌کند. نتایج این تحقیق می‌تواند برای حسابداران و اساتید، پژوهشگران، سیاست‌گذاران و نهادهای تنظیم‌کننده و تنظیم استاندارد مانند IASB کاربردی باشد.
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•   کلمات کلیدی به فارسی : واکنش، ذینفع، پذیرش، استانداردهای گزارشگری مالی بین‌المللی، کیفیت حسابداری، افشاءگری.
•   چکیده مقاله به انگلیسی : Understanding the importance and necessity of adopting financial reporting standards at the level of companies and organizations, a lot of research has been done about it. This study identifies the results of behavioral accounting research on stakeholders' reactions to the adoption of international financial reporting standards/convergence on accounting quality and disclosure published in various journals. The current research method is based on the purpose of applied research and based on the method of data collection, it is considered a descriptive method of the survey branch. This study was conducted with a qualitative approach and based on the principles of meta-theory method.Meta-theory or meta-theory is a type of meta-study that aims to analyze the theories of primary studies. The present article analyzes 106 articles published between 2015 and 2024. The results of this research can be useful for accountants and professors, researchers, policy makers, and regulatory and standard setting institutions such as IASB.
•   کلمات کلیدی به انگلیسی : reaction, beneficiary, acceptance, international financial reporting standards, accounting quality, Disclosure
•  صفحات : 14-31
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