Accounting and Auditing Research

Accounting and Auditing Research

Presenting a Model for Companies Complexity and its Consequences

Document Type : Original Article

Authors
seyed mehdi razavi khosroshahi 1
Rasoul baradaran hassan zadeh 2
mehdi zeynali 3
1 Ph.D.student of accounting, Tabriz branch, Islamic Azad University, Tabriz, Iran
2 Associate Professor of Accounting , Tabriz Branch of Islamic Azad University Department of Management
3 Department of accounting , management faculty. Islamic Azad university . Tabriz branch
10.22034/iaar.2022.168267
Abstract
based developments in the country's economy and markets have a profound impact on the accounting procedures and financial information issued by companies. One of the important factors that financial information users face on,  is the companies complexity that can make it difficult to extract and use the required financial information. The purpose of this study is to design a conceptual model for companies complexity based on a Grand theory approach. Statistical population of this research consists experts in the field of companies complexity that includes researchers, financial managers or accounting information providers, auditors and users of accounting information. The results shows that  companies complexity can have consequences such as stock mispricing, increased information asymmetry, Manipulation and income management, Reduced investment efficiency, Delay in decision making and Reduce public trust. In this model the causal factors and strategies of companies complexity are presented that arise in the context of the underlying factors and the intervening conditions expressed.
Keywords
Companies Complexity
Grounded Theory
Consequences of Complexity
Experts
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