Evaluating the Impact of the Governmental Civilization-Oriented Structure on the Reporting Integrity of Companies Listed on the Tehran Stock Exchange
Keywords:
Governmental Civilization-Orientation, Reporting Integrity, Ethical SafeguardabilityAbstract
Reporting integrity is considered one of the principal pillars of transparency and accountability in economic systems. The governmental civilization-oriented structure, through establishing supervisory, ethical, and control frameworks, can play a significant role in strengthening or weakening such integrity. Therefore, examining the impact of this governmental civilization-oriented mechanism on improving reporting integrity constitutes the primary objective of the present study. This study was conducted using a mixed-methods approach. The reporting integrity variable, through content evaluation of similar studies, provided the basis for developing a researcher-made questionnaire. By integrating this questionnaire with the standard questionnaire of governmental civilization-oriented structure, the research hypothesis was tested using structural equation modeling. The results of the hypothesis testing confirmed that the governmental civilization-oriented structure has a positive and significant effect on reporting integrity. This finding implies that, under the expansion of values derived from adherence to ethical principles in safeguarding stakeholders’ rights as the foundation of governmental civilization-orientation, the reliability capabilities of information disclosure within the framework of financial reporting can be enhanced in the capital market.
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Copyright (c) 2025 Negin Sabzali (Author); Mohammadreza Abdoli (Corresponding author); Hasan Valiyan (Author)
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