Investigating the Mediating Effect of Timeliness on the Relationship between Mental Health and Perfectionism on Honest Financial Reporting

Document Type : Original Article

Authors

1 Department of Accounting,, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran,

2 Department of Accounting, Qazvin Branch, Islamic Azad University, Qazvin, Iran

3 Department of Accounting,, Rasht Branch, Islamic Azad University, Rasht, Iran

4 Department of Financial Management, Lahijan Branch, Islamic Azad University, Lahijan, Iran

10.30495/ijfma.2023.21126

Abstract

Paying attention to ethical principles and behavioral characteristics in the area of accounting and financial reporting in a way that leads to the expansion of honest reporting is growing. In this regard, the present study is an attempt to investigate the factors such as mental health, perfectionism and timely performing of accountants on honest financial reporting. The research data were obtained by using relevant questionnaires. The statistical sample of the study was 350 accountants of companies listed on the Tehran Stock Exchange in 2020. The research hypotheses were tested by structural equation modeling in PLS software. According to the results of the study, mental health and perfectionism are effective in providing timely information and honest financial reporting, and the effect of timely doing things on honest reporting has not been confirmed. managements should make arrangements to improve the level of mental health and create a sense of perfectionism in their accountants so that they can be more confident to improve the quality of financial reports.

Keywords

References

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