شناسایی عوامل بالقوۀ راهبری شرکتی، افشا و شفافیت مؤثر در ارزیابی کیفیت صورت های مالی بانک ها به روش دلفی فازی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف : بانک محوربودن اقتصاد ایران، چالش های موجود در صنعت بانکداری و فعالیت های خاص این صنعت نسبت به سایر صنایع باعث شده است که نهادهای ناظر و ذی نفعان توجه ویژه ای به کیفیت صورت های مالی بانک ها داشته باشند. سازوکارهای راهبری شرکتی مناسب، افشا و شفافیت کافی، نقش مؤثری در کیفیت صورت های مالی ایفا می کند؛ بنابراین هدف این پژوهش، شناسایی عوامل راهبری شرکتی، افشا و شفافیت مؤثر در ارزیابی کیفیت صورت های مالی در بانک های منتخب در ایران است. روش : جامعۀ پژوهش، خبرگان حوزۀ مالی و بانکداری است که با استفاده از روش گلوله برفی انتخاب شدند. روش پژوهش، دلفی با رویکرد فازی است که طی دو پانل دلفی فازی اجرا شد. نتایج : درنهایت 12 عامل مربوط به راهبری شرکتی و 22 عامل مربوط به افشا و شفافیت، ازنظر خبرگان حوزۀ مالی و بانکی در ارزیابی کیفیت صورت های مالی بانک ها مؤثر بود. طبق نتایج به دست آمده، نوع گزارش حسابرس مستقل در طبقۀ راهبری شرکتی، افشای تسهیلات اعطایی بااهمیت و تعهدات کلان اقتصادی در طبقۀ افشا و شفافیت بیشترین میزان توافق خبرگان را داشته است.Identifying the Effective Factors of Corporate Governance and Disclosure and Transparency in Assessing the Quality of Financial Statements in Selective Iranian Banks through Fuzzy Delphi Method
The purpose of this study was to identify the effective factors of corporate governance and disclosure and transparency in assessing the quality of financial statements in selective banks in Iran. This research was based on a mixed qualitative-quantitative method with an exploratory approach. The study population included a group of financial and banking experts, who were selected through snowball sampling. In this study, which was performed through two panels, the Fuzzy Delphi method was utilized. Finally, according to the financial and banking experts’ opinions, 12 factors related to corporate governance and 22 factors related to disclosure and transparency were found to be effective in assessing the quality of financial statements in the banks. The results revealed the highest levels of agreement for the type of independent auditor's report in the category of corporate governance and important facilities and macroeconomic commitments in the category of disclosure and transparency among the experts. Introduction The special operations and characteristics of Iranian banks, such as very high leverage, different corporate governance structures, less transparency in information, and a bank-oriented economy, have made the accounting and financial reporting of banks different from those of other businesses. For this reason, users of the financial statements of banks need information to help them assess the financial conditions and performance of the banks and their related risks. Challenges and problems in the country's banks, such as frozen assets, loss of some branches of the banks throughout the country, and low capital adequacy of most banks, have had a negative impact on the quality of financial statements and caused the users’ concern about them. Therefore, improving the quality of financial statements is very important. This issue requires improved disclosure and transparency, while achieving transparency depends on the establishment of effective corporate governance mechanisms. For the first time, the effective factors of corporate governance and disclosure and transparency that were useful in assessing the quality of financial statements in banks were identified based on the environmental and financial conditions of Iran. Method and Data This research was conducted in two stages. In the first stage, the effective factors in assessing the quality of financial statements in Iranian banks were extracted by studying the theoretical literature, articles, guidelines of the Basle Committee on Banking Supervision, circulars, instructions of the Central Bank of Iran, and Securities and Exchange Organization of Iran. Following the extraction of the initial factors, 5 initial qualitative interviews with experts were conducted to verify and ensure the work and the identified factors were classified into the two sub-categories of corporate governance and disclosure and transparency with their help and consultation. The Fuzzy Delphi technique was then employed to reach group agreement among the experts and ensure the accuracy, precision, applicability, and comprehensiveness of the identified factors. Findings The results of the implementations of two Fuzzy Delphi panels and the related analyses showed that the factors related to corporate governance received the experts' average agreement of 75%. The factors of independent auditor’s report, report on internal controls governing financial reporting, and independence of the members’ financial and accounting expertise of audit committee with 86, 81, 80% of votes gained the highest levels of the experts' agreements, respectively. The other factors of corporate governance got the lowest levels of the experts' agreements (64%) due to the existence of a non-receivable recognition committee. Furthermore, the findings showed that the factors related to disclosure and transparency received an average level of the experts' agreement (77%). The highest amount of their agreement was obtained for reporting and disclosing important loans and macroeconomic commitments (84.4%), disclosure of the related party transactions (83.7%), and disclosure of forbearance loans (82.7%). Finally, the factor of reporting and disclosing the sources and uses of Qarz al-Hasna deposits received the lowest rate of the experts' opinion (68.4%). Conclusion and discussion Following initial identification and screening using the Fuzzy Delphi method, 12 factors of corporate governance and 22 factors of disclosure and transparency were identified and introduced as the important and priority factors for assessing the quality of financial statements of selected Iranian banks. Based on the experts' opinions and statistical analyses, the independent auditor's report and the disclosure of important loans and macroeconomic commitments were the most effective factors from among the factors related to corporate governance and those related to disclosure and transparency for assessing the quality of financial statements in the Iranian banks, respectively. The other factors approved by the experts gained the next levels of agreement. The findings showed that adherence to corporate governance mechanisms, as well as disclosure and transparency in financial statements information, had strongly favorable impacts on the quality evaluation of financial statements in the Iranian banks, thus making financial information useful and providing stakeholders’ assurance with this information. According to the findings of this study, the Central Bank of Iran should pay close attention to the factors mentioned in this study, while developing self-regulatory policies. Also, with the development of the regulation process, the banks are required to comply with the mentioned factors. Additionally, the Central Bank should incorporate a quality evaluation unit for independent financial statements into its supervisory body. It is suggested that the Auditing Organizations consider these criteria in their accounting standards committees so as to develop accounting standards. Finally, bank auditors should use the factors discovered in this research to evaluate the quality of financial statements in their analytical reviews and pay more attention to the disclosure and transparency of these factors in their investigations.
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