ارائه مدل اندازه‌گیری مدیریت خطا و اثر آن بر گزارشگری مالی متقلبانه با تاکید بر نقش کیفیت حسابرسی

هدف: مدیریت خطا فرایندی است که با شناسایی بموقع خطاها، در پیشگیری از رویداد خطاها و برخورد با خطاها به‌عنوان کلید درک تولید کیفیت در حوزه حسابداری نقشی برجسته پیدا کرده است. مدیریت خطا برای کیفیت پیامدهای کار در محیط واحدهای تجاری به‌خصوص محیط‌های مالی حیاتی است زیرا، خطاها در تعارض مستقیم با کیفیت گزارشگری مالی هستند و استفاده‌کنندگان از گزارش‌های مالی را به نتیجه‌گیری‌های غلط می‌رسانند؛ لذا با توجه به جایگاه ویژه مدیریت خطا در حسابداری و به‌طور خاص در گزارشگری مالی، انتظار می‌رود با شناسایی، مدلسازی و آزمون مدیریت خطا بتوان شاهد اطلاعات باکیفیت‌تری در قالب گزارشگری مالی بود. روش: پژوهش حاضر پژوهشی آمیخته است بدین صورت که ابتدا از طریق مصاحبه با 15 نفر از خبرگان رشته، مدل پژوهش تدوین و در ادامه برای بررسی آثار پیامدهای شناسایی شده عدم مدیریت خطا بر گزارشگری مالی متقلبانه، نمونه 150 تایی از شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران به‌روش حذف سیستماتیک انتخاب و در بازه زمانی سا‌ل‌های 1398 1391 مورد مطالعه قرار گرفته‌اند. برای آزمون داده‌های کمی از رگرسیون لجستیک استفاده شده است. یافته‌ها: نتایج بدست آمده نشان می‌دهد از بین سه نوع خطای شناسایی شده که خطاهای رعایتی، عملیاتی و گزارشگری‌اند، مدیریت خطاهای عملیاتی اثر منفی و معناداری بر گزارشگری مالی متقلبانه داشته و کیفیت حسابرسی موجب تقویت ارتباط مذکور گردیده است.  نتیجه‌گیری: مدیریت خطا در واحدهای تجاری به‌خصوص در بخش عملیاتی علاوه بر بالابردن کارایی و اثربخشی عملیات واحدهای تجاری، احتمال گزارشگری مالی متقلبانه را کاهش می‌دهد و موجب ارتقا سطح کیفیت گزارشگری مالی می‌گردد.

provide a measurement model for error management and its effect on fraudulent financial reporting with emphasis on the role of the audit quality

objective: error management is a process that by identifying errors in a timely manner, in preventing the occurrence of errors and dealing with errors as a key to understanding the production of quality in many areas, including accounting and auditing has found a prominent role. the concept of error management is a general term that reflects the joint efforts and activities of managers and employees of organizations for three general principles of error management, namely: 1 identification and detection of errors, 2 prevention of errors and 3 fixing and resolving errors. in the present study, in order to achieve the first principle of error management, ie identification and detection of errors, go to the strategic document of coso (2013) and by examining and focusing on the document and in accordance with the proposed research model, which is surveyed by accounting elites, it is clear. that error management in business units originates from the internal controls of those units and can be identified and measured in the presence of these controls. according to the principles of the kosovo document, the objectives of the internal controls contained in the document are three categories, which are: has endangered the business unit is considered as an error and is classified as: 1 operational error 2 compliance error and 3 reporting (accountability) error. in order to identify and detect the mentioned errors, the report of the independent auditor has been used and by means of content analysis, the errors have been studied and extracted manually from the mentioned report. also, because error management in companies is not measurable, the hypotheses have been tested by the inverse criterion, ie the number of errors. therefore, companies that have managed these errors correctly will have fewer errors in their portfolio. after identifying, measuring and collecting errors, their impact on fraudulent financial reporting has been investigated and the quality of auditing, which is an important and fundamental tool in error disclosure and has played a significant role in this regard, has been included in the models as a moderating variable.on the other hand, financial reporting is an important tool for fulfilling the responsibility of responding to the needs of respondents in society and the usefulness of financial statements and other financial reports is affected by the quality of financial reporting. the quality of financial reporting has important economic consequences such as increasing liquidity, reducing the cost of capital, increasing the growth of the company and adequate accountability for respondents. quality financial reporting occurs when the activities and operations underlying financial reporting are managed in terms of possible errors and are free of errors and mistakes. therefore, to achieve this, error management must be done.  error management is also critical to the quality of business outcome in the business environment, especially in financial environments, because, first, errors are in direct conflict with the quality of financial reporting and lead financial users to erroneous conclusions. second, errors cause learning within the organization because they provide clear indications that something is wrong and needs to be changed, and third, research has shown that errors are common in environments with high workload, high time pressure, and rapid changes between things happen, the need to learn new things, sophisticated technology, diverse customers and high demand for order. all of these characteristics are very common in business environments, which means that error management, in other words, prevention and resolution of recurring errors, plays an important role in the daily work of managers, which ultimately manifests itself in accounting and especially in financial reporting. it becomes.