Moderando la influencia de la diversidad idiosincrásica en las relaciones entre la ética contable y la calidad de los informes financieros.
DOI:
https://doi.org/10.46661/rev.metodoscuant.econ.empresa.7107Palabras clave:
Diversidad idiosincrásica, calidad de la información financiera, ética contable, integridad, comportamiento profesionalResumen
Propósito- Este estudio investiga sobre la influencia moderadora de la diversidad idiosincrásica en las relaciones entre la ética contable y la calidad de los reportes financieros, en el contexto de los interminables colapsos corporativos.
Metodología- El estudio se fundamenta en la filosofía positivista con una estrategia de investigación deductiva. Empleamos una triangulación teórica combinando la teoría de la agencia y la teoría de la dependencia de recursos. El tamaño de la muestra, de trescientos ochenta y cuatro encuestados, se estableció utilizando el enfoque de Cochran (1977). Los datos primarios se recopilaron para el estudio mediante un enfoque de encuesta y se analizaron mediante la técnica de regresión de mínimos cuadrados ordinarios.
Logros- El estudio valida de manera significativa la relación entre la ética contable y la calidad de los informes financieros. Además, encontramos como significativa la influencia moderadora de la diversidad idiosincrásica en la relación entre la ética contable y la calidad de la información financiera..
Implicaciones prácticas- El estudio muestra la importancia estratégica de los profesionales de la contabilidad de diversas nacionalidades para brindar informes financieros de calidad en Nigeria.
Limitaciones/implicaciones- La investigación propuesta es un estudio a nivel nacional para Nigeria, que mejora la amplia generalización de los resultados.
Originalidad/valor- Si bien los estudios existentes han considerado principalmente la dinámica de la ética contable y la información financiera, el estudio actual se centra en comprender la influencia moderadora de la diversidad idiosincrásica en la relación entre la ética contable y la calidad de la información financiera.
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