The impact of ethical accounting practices on financial reporting quality: the moderating role of religiosity

IF 1.7 Q2 ECONOMICS

International Journal of Ethics and Systems Pub Date : 2024-05-02 DOI:10.1108/ijoes-01-2024-0004

Samuel Koufie, Lexis Alexander Tetteh, Amoako Kwarteng, Richard Amankwa Fosu

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引用次数: 0

Abstract

Purpose

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Design/methodology/approach

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

Findings

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Practical implications

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

Originality/value

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

查看原文本刊更多论文

道德会计实践对财务报告质量的影响：宗教信仰的调节作用

目的本研究旨在利用扩展的计划行为理论（ETPB），并结合宗教信仰作为调节变量，研究道德会计实践对财务报告质量的影响。结果结果显示，会计从业人员的道德会计实践（态度、主观规范、感知行为控制和道德判断）与财务报告质量之间存在显著的正相关关系。此外，还进行了调节性检验，结果表明宗教信仰增强了道德会计建构（态度、主观规范和道德判断）与财务报告之间的正相关性。实践意义高层管理者应以身作则，积极倡导以诚信和遵守财务报告要求为优先的宗教文化。原创性/价值据作者所知，这是极少数会计伦理研究之一，这些研究表明，在会计师被指控违反道德的情况下，应用 ETPB 可以提高财务报告质量。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Ethics and Systems ECONOMICS-

CiteScore

4.40

自引率

11.10%

发文量

期刊介绍： The International Journal of Ethics and Systems (formerly named Humanomics, the International Journal of Systems and Ethics) is a multidisciplinary journal publishing peer review research on issues of ethics and morality affecting socio-scientific systems in epistemological perspectives. The journal covers diverse areas of a socio-scientific nature. The focus is on disseminating the theory and practice of morality and ethics as a system-oriented study defined by inter-causality between critical variables of given problems.