بررسی اثر پاسخگویی قانونی حسابرسان بر کیفیت گزارشگری مالی با توجه به نقش قابلیت‌های مؤسسات حسابرسی

سیده نرگس  میرصادقی دارابی; سید رسول معصومی; صادق  رحیمی

Authors

Seyedeh Narges Mirsadeghi Darabi Department of Accounting,Sar.C., Islamic Azad University, Sari, Iran. Author https://orcid.org/0009-0004-5545-5683
Seyed Rasool Masoumi Department of accounting, Jo.C., Islamic Azad University, Joybar, Iran Corresponding author https://orcid.org/0000-0001-6903-491X
Sadegh Rahimi Assistant Professor, Department of Economics and Accounting, Imam Khomeini University of Marine Sciences, Nowshahr, Iran Author https://orcid.org/0009-0004-7943-8175

Keywords:

Social trust, financial reporting quality, audit firm capabilities

Abstract

This study aims to explain the effect of auditors’ legal accountability on financial reporting quality with emphasis on the moderating role of audit firms’ internal and external capabilities. This applied study employed a descriptive–survey design. The statistical population consisted of partners of audit firms accredited by the Tehran Stock Exchange Organization in 2023. Based on Morgan’s table, a sample of 170 was estimated, of which 159 valid questionnaires were analyzed. Standard questionnaires were used to measure financial reporting quality, social trust, and audit firm capabilities. Data were analyzed using structural equation modeling with the PLS-SEM approach in SmartPLS. Results indicated that legal accountability has a positive and significant effect on financial reporting quality (β=0.278, t=10.533). Social trust also showed a strong direct effect on financial reporting quality (β=0.667, t=10.756). Internal audit firm capabilities positively moderated the relationship between social trust and financial reporting quality (β=0.166, t=2.870), while external capabilities exerted a significant negative moderating effect (β=-0.097, t=2.324). The findings demonstrate that sustainable improvement in financial reporting quality emerges from the interaction of legal accountability, social trust, and professional capabilities of audit firms, and that legal mechanisms alone are insufficient without strong internal institutional capacities.

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