اثربخشی کمیته حسابرسی و کارایی عملیاتی شرکت با تأکید بر ساختار مالکیت
محورهای موضوعی : حسابرسی مستقل و شفافیت مالی
اله کرم صالحی
1
*
,
موسی محمودی
2
,
احسان فتحی اسکندری
3
,
موسی باقری کاهکش
4
1 - گروه حسابداری، واحد مسجدسلیمان، دانشگاه آزاد اسلامی، مسجدسلیمان، ایران
2 - گروه حسابداری، واحد مسجدسلیمان، دانشگاه آزاد اسلامی، مسجدسلیمان، ایران
3 - گروه حسابداری، واحد مسجدسلیمان، دانشگاه آزاد اسلامی، مسجدسلیمان، ایران
4 - گروه حسابداری، واحد مسجدسلیمان، دانشگاه آزاد اسلامی، مسجدسلیمان، ایران
کلید واژه: اثربخشی کمیته حسابرسی, کارایی عملیاتی, مالکیت مدیریتی, مالکیت نهادی,
چکیده مقاله :
هدف: کمیته حسابرسی یکی از مهم‌ترین کمیته‌های تخصصی هیات مدیره محسوب میشود که می‌تواند موجب تقویت سلامت و کیفیت گزارشگری مالی، بهبود عملکرد و افزایش ارزش شرکت گردد. از طرفی، استقرار مناسب سازوکارهای راهبری شرکتی از قبیل ساختار مالکیت، اقدامی اساسی برای استفاده بهینه ازمنابع، ارتقای پاسخگویی، شفافیت، رعایت انصاف و حقوق همه ذی‌نفعان شرکت است که در ارزیابی کارایی عملیاتی شرکت می‌تواند موثر واقع شود.
روش‌شناسی: این پژوهش به بررسی تأثیر ساختار مالکیت بر رابطه بین اثربخشی کمیته حسابرسی و کارایی عملیاتی شرکت طی بازه زمانی 1395 تا 1401 با استفاده از اطلاعات 120 شرکت منتخب پرداخته است. پژوهش حاضر کاربردی و از نظر هدف، تحلیلی و از نوع همبستگی است. آزمون فرضیه‌های پژوهش با استفاده از رگرسیون چندمتغیره با رویکرد داده‌های تابلویی انجام شده است.
یافته‌ها: نتایج پژوهش نشان داد که کمیته حسابرسی اثربخش باعث افزایش کارایی عملیاتی شرکت میشود. همچنین مولفههای ساختار مالکیت شامل مالکیت نهادی و مدیریتی نیز باعث افزایش کارایی عملیاتی شده و رابطه بین اثربخشی کمیته حسابرسی و کارایی عملیاتی را نیز تشدید کرده و افزایش میدهند. به عبارتی در شرکت‌هایی که دارای مالکیت نهادی و مدیریتی قویتری هستند، کمیته حسابرسی، اثربخشی بیشتری داشته و منجر به افزایش فزاینده کارایی عملیاتی شرکت میشود.
دانش افزایی: این نتایج حاکی از نقش تئوری نمایندگی در کاهش عدم تقارن اطلاعاتی از طریق افزایش اثربخشی کمیته حسابرسی و ساختار مالکیت می‌باشد.
Purpose: The audit committee is one of the most important specialized committees of the board of directors that can strengthen the health and quality of financial reporting, improve performance and increase the value of the company. On the other hand, the proper establishment of corporate governance mechanisms such as ownership structure is a key step for the optimal use of resources, promoting accountability, transparency, fairness and the rights of all stakeholders that can be effective in evaluating the operational efficiency of the company.
Methodology: This study investigates the effect of ownership structure on the relationship between the audit committee effectiveness and the firm operational efficiency during 2016 to 2022 using the information of 120 selected companies. The study is applied and analytical and correlational in terms of purpose. The research hypotheses were tested using multivariate regression with panel data approach.
Findings: The results suggest that an effective audit committee increases the firm operational efficiency. Components of the ownership structure, such as institutional and managerial ownership, also increase operational efficiency and enhance the relationship between audit committee effectiveness and operational efficiency. In other words, in companies with stronger institutional and managerial ownership, the audit committee is more effective and leads to an increase in the company's operational efficiency.
Originality: These results indicate the role of agency theory in reducing information asymmetry by increasing the effectiveness of the audit committee and ownership structure.
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