جستجوی مقالات مرتبط با کلیدواژه « شاخص فلش » در نشریات گروه « حسابداری »

If the public sector accounting standards established by policy makers in accounting do not have the necessary intelligibility and readability, their application by various user groups will be difficult and inconsistent. In the meantime, measuring readability of texts is one of the tools used to measure the degree of complexity or difficulty of a text. The study is applied type in terms of goal and the research type is content analysis. Main method used, Flesch readabilitity index and close index that were used to obtain answers to the questions. The statistical population consists of all active students, accounting instructors, accountants and auditors; according to Cochran’s formula at 5% error level, the sample size is set at 384.The result showed that accounting standard No, 7 (intangible assets) with readability level  of 28/211 is the most difficult level and accounting standard No, 13 (effects of changes in exchange rates) with readability level of 51/267 is a little difficult. Also according to the Flesch method of all accounting standards, the results of studies showed that auditors and instructors have higher levels of readabilitity comprehension of standards texts and accountants and students have lower levels of readabilitity comprehension of standards texts. Understanding the readabilitity of a standard for them. There is on difference between the simplest and the most difficult standard.

This research has been conducted with the aim of analyzing the content of Iranian accounting standards and examining their understandability by the two main groups using standards. Content analysis with readability measurement approach is one of the methods for evaluating the comprehensibility of text messages. In this research, Flesch and Cloze methods are used to evaluate readability. The statistical population consists of all the words and sentences contained in Accounting Standards published by the Audit Organization, and the statistical sample consists of three texts from the first, middle and last sections of each standard selected randomly. Also, for implementation of the Cloze method, it is necessary to measure the degree of readability of learners and audiences whose tool is a researcher's test and completed by accountants and auditors. The results showed that, according to Flesch readability, accounting standards are often very difficult or difficult to read in terms of readability. Also, according to the Cloze procedure, standards passages are at the level of psychological pressure for auditors and auditors, which denotes the inability to understand and learn them, which can lead to a lack of proper use of standards and, consequently, a reduction in the quality of financial reporting.

Increased accounting fraud has rendered large companies bankrupt and raised concerns over the quality of financial statements. Therefore, investors, regulators, directors and accountants have always devoted particular attention to the detection of the potential frauds in financial statement. The literature is inclined to believe that firms with less readable financial statements are more likely to engage in fraudulent behaviors. In line with this argument, therefore, the present study seeks to investigate the impact of financial statement readability on the likelihood of corporate accounting fraud. To this end, Fog index and Flesch index were employed to measure the readability of financial statements, and the Audit Standard No. 240 was also used to identify the potential fraudulent misstatement in financial statements. The research hypothesis was designed based on a sample of 115 firms listed on the Tehran Stock Exchange over the period of 2013-2017, and then tested using the logistic multivariate regression model. The findings reveal that financial reporting readability mitigates the likelihood of accounting fraud. Also, the result of sensitivity test indicates that using an alternative proxy to measure financial reporting readability incurs no significant effect on the main results of the study, thereby confirming the robustness of the findings.