دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

تاثیر ویژگی های رئیس کمیته حسابرسی بر پیچیدگی گزارشگری مالی

نوع مقاله : مقاله پژوهشی

نویسندگان
1 دانشجوی دکترای حسابداری، دانشگاه شهید بهشتی ،
2 استادیار گروه حسابداری، دانشگاه شهید بهشتی
3 استادیار گروه مدیریت صنعتی، دانشگاه شهید بهشتی
چکیده
پیچیدگی در گزارشگری مالی می تواند مانع ارتباط موثر از طریق گزارشهای مالی بین شرکت و سهامداران آن شود. کمیته حسابرسی به عنوان یکی از مهمترین ارکان راهبری شرکتی و در راس آن، رئیس کمیته حسابرسی، نقش موثری در راستای نظارت بر فرآیند تهیه و کاهش پیچیدگی گزارش های مالی دارد. بر همین اساس هدف از انجام پژوهش حاضر، بررسی تاثیر ویژگی های رئیس کمیته حسابرسی بر پیچیدگی گزارشگری مالی است. در همین راستا اطلاعات 60 شرکت از شرکتهای پذیرفته شده در بورس اوراق بهادار تهران طی دوره زمانی 1392 تا 1401 با استفاده از روش حداقل مربعات پایدار(RLS)مورد آزمون قرار گرفت. جهت اندازه گیری پیچیدگی گزارشگری مالی از تعداد صفحات گزارش فعالیت هیات مدیره به عنوان معیار پیچیدگی(گزارشهای طولانی تر؛ پیچیدگی بیشتر) استفاده شده است. یافته های حاصل از پژوهش نشان داد که هرچقدر تخصص حسابداری، استقلال و تجربه رئیس کمیته حسابرسی، بیشتر باشد، پیچیدگی گزارشهای مالی کاهش می یابد.
واژه های کلیدی: پیچیدگی گزارشگری مالی، استقلال رئیس کمیته حسابرسی، تخصص حسابداری رئیس کمیته حسابرسی، تجربه رئیس کمیته حسابرسی
کلیدواژه‌ها

عنوان مقاله English

Influence of audit committee chair characteristics on financial reporting complexity

نویسندگان English

Pouyan Mohammadi 1
Hamideh asnaashari 2
mohamadhosein safarzadeh 2
Abbas Raad 3
1 Accounting Ph.d candidate, Shahid Beheshti University
2 Assistant Professor of Accounting, Shahid Beheshti University
3 Assistant Professor of Industrial management, Shahid Beheshti University
چکیده English

Complexity in financial reporting can hinder effective communication through financial reports between the company and its shareholders. The audit committee, as one of the most important components of corporate governance, and at the head of it, the chairman of the committee, has an effective role in monitoring the process of preparation and Understandable presentation of financial reports. Based on this, the purpose of this research is to investigate the impact of the characteristics of the audit committee chair on financial reporting complexity. In this regard, the information of 60 companies listed in the Tehran Stock Exchange during the period of 1392 to 1401 was tested using the Robust Least Squares(RLS) method. In order to measure the complexity of financial reporting, the number of pages of the activity report of the board of directors has been used as a measure of complexity(longer reports; more complexity). The findings of the research showed that the higher the accounting expertise, independence and experience of the audit committee chair, the less the complexity of financial reports.

کلیدواژه‌ها English

financial reporting complexity
AC chair independence
AC chair accounting expertise
AC chair experience
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