تصمیم‌گیری و خط‌مشی متأثر از توصیه‌ها و ویژگی‌های کمیته حسابرسی
الموضوعات :
مصطفی حیدری هراتمه
1
,
وحید آرایی
2
1 - گروه اقتصاد، واحد نراق، دانشگاه آزاد اسلامی، نراق، ایران.
2 - گروه آموزشی مدیریت دولتی و خط مشی گذاری عمومی،واحد تهران مرکزی، دانشگاه آزاد اسلامی ، تهران، ایران
تاريخ الإرسال : 29 الإثنين , ذو الحجة, 1444
تاريخ التأكيد : 15 الخميس , صفر, 1445
تاريخ الإصدار : 08 السبت , ربيع الأول, 1445
الکلمات المفتاحية:
حسابرسی داخلی,
واژه‌های کلیدی: کمیته حسابرسی,
توصیه‌های حسابرسی داخلی,
دانش و تخصص,
اندازه کمیته,
ملخص المقالة :
چکیده
امروزه اهمیت تعامل بین کمیته حسابرسی و حسابرسی داخلی مشخص و از اهمیت زیادی برخوردار می‌باشد. یکی ازکارکردهای کمیته‌های حسابرسی بررسی و نظارت بر واکنش مدیریت به توصیه‌ها و یافته‌های حسابرسی داخلی است. هدف از این مطالعه بررسی تأثیر ویژگی‌های کمیته حسابرسی و ادراکات اجرای توصیه‌های حسابرسی داخلی می‌باشد. بنابراین با استفاده از داده‌های حاصل از بررسی حسابرسان داخلی ارشد از شرکت‌های نمونه این نتیجه حاصل شد که درک بیشتر اجرای توصیه‌های حسابرسی به شدت به وجود اعضای مستقل کمیته حسابرسی و تخصص اعضا در حسابرسی و حسابداری بستگی دارد. نتایج نشان داد: الف) ادراکات اجرای توصیه‌های حسابرسی داخلی تحت تأثیر جلسات مکرر بین کمیته حسابرسی و حسابرسان داخلی ارشد قرار می‌گیرد ب) هرچه تخصص اعضای کمیته حسابرسی بیشتر باشد احتمال اجرای توصیه‌های حسابرسی داخلی بیشتر است ج) همبستگی منفی بین اندازه کمیته‌های حسابرسی و اجرای توصیه‌های حسابرسی داخلی وجود دارد د) سه بعد (انتصاب، بررسی 1، بررسی 3) با اجرای توصیه‌های حسابرسی داخلی ارتباط مثبت دارند اما معنی‌دار نیستند ه) استقلال و اعضای با آگاهی کمیته‌های حسابرسی از حسابداری و حسابرسی تأثیر معنی‌داری بر اجرای توصیه‌های حسابرسی داخلی می‌گذارند.
المصادر:
فهرست منابع
بابا جانی، جعفر، قاسم بولو، وجه الله قربانی زاده و علیرضا جوادی پور، (1401)، "چارچوب ارزیابی عملکرد کمیته حسابرسی با استفاده از روش فراترکیب"، پژوهش‌های حسابداری مالی و حسابرسی، 14(56)، صص 1-50.
توانگر حمزه کلایی، افسانه و مهدی اسکافی اصل، (1397)، "ارتباط بین قدرت مدیرعامل، ویژگی‌های کمیته حسابرسی و کیفیت کنترل داخلی"، پژوهش‌های حسابداری مالی و حسابرسی، 10(38)، صص 187-207.
دلبری راغب، محسن و علی اسماعیل زاده، (1402)، "مدل کیفیت حسابرسی مستقل با تأکید بر رفع نیازهای ذینفعان"، پژوهش‌های حسابداری مالی و حسابرسی، 15(57)، صص 69-98.
_||_
Abbott, L., & Parker, S. (2000), “Auditor Selection and Audit Committee Characteristics”, Auditing: A Journal of Practice & Theory, 19(2), PP. 47–66.
Abbott, L., Parker, S., & Peters, G. (2002), “Audit Committee Characteristics and Financial Misstatement: A Study of the Efficacy of Certain Ribbon Committee Recommendations”, Retrieved from _http://papers.ssrn.com/sol3/papers.cfm?abstract id=319125_.
Abbott, L., Parker, S., & Peters, G. (2010), “Serving Two Masters: The Association between Audit Committee Internal Audit Oversight and Internal Audit Activities”, Accounting Horizons, 24(1), PP. 1–24.
Adams, M. (1994), “Agency Theory and the Internal Audit”, Managerial Auditing Journal, 9(8), PP. 8–12.
Adel, B., & Maissa, T. (2013), “Interaction between Audit Committee and Internal Audit: Evidence from Tunisia”, The IUP Journal of Corporate Governance, XII(2), PP. 60–80.4
Alzeban, A., & Sawan, N. (2013), “The Role of Internal Audit Function in the Public Sector Context in Saudi Arabia”, African Journal of Business Management, 7(6), PP. 443–454.
Alzeban, A., & Gwilliam, D. (2014), “Factors Affecting the Internal Audit Effectiveness: A Survey of the Saudi Public Sector”, Journal of International Accounting, Auditing and Taxation, 23(2), PP. 74–86.
Anderson, R., Mansi, S., & Reeb, D. (2004), “Board Characteristics, Accounting Report Integrity, and the Cost of Debt”, Journal of Accounting and Economics, 37(3), PP. 315–342.
Archambeault, D., & DeZoort, F. (2001), “Auditor Opinion Shopping and the Audit Committee: An Analysis of Suspicious Auditor Switches”, International Journalof Auditing, 5, PP. 33–45.
Bailey, J. (2007), “Best Practices for Internal Auditor Independence”, Internal Auditing, 22(2), PP. 34–37.
Barrett, M. (1986), “Measuring Internal Auditing Performance”, Internal Auditing, 2, PP. 30–35.
Barua, A., Rama, D., & Sharma, V. (2010), “Audit Committee Characteristics and Investment in Internal Auditing”, Journal of Accounting and Public Policy, 29, PP. 503–513.
Bedard, J., Chtourou, S., & Courteau, L. (2004), “The Effect of Audit Committee Expertise, Independence and Activity on Aggressive Earning Management”, Auditing: A Journal of Practice and Theory, 23(2), PP. 13–35.
Bédard, J., & Gendron, Y. Y. (2010), “Strengthening the Financial Reporting System: Can Audit Committees Deliver?”, International Journal of Auditing, 14(2), PP. 174–210.
Bryman, A., & Bell, E. (2007), “Business Research Methods (2nd ed.)”, Oxford: The US: Oxford University Press Inc.
Cahill, E. (2006), “Audit Committee and Internal Audit Effectiveness in a Multinational Bank Subsidiary: A Case Study”, Journal of Banking Regulation, 7(1/2), PP. 160–179.
Callahan, C., & Soileau, J. (2010), “Influence of Audit Committee and Internal Audit Function Effectiveness on Enterprise Risk Management Adoption”, In AmericanAccounting Association Annual Meeting and Conference on Teaching and Learning in Accounting July–August, 2010, San Francisco, USA,. Retrieved from_http://aaahq.org/AM2010/abstract.cfm?submissionID=1892
Cohen, A., & Sayag, G. (2010), “The Effectiveness of Internal Auditing: An Empirical Examination of Its Determinants in Israeli Organizations”, Australian Accounting Review, 20(3), PP. 296–307.
Carcello, J., & Neal, T. (2000), “Audit Committee Characteristics and Auditor Reporting”, Accounting Review, 75(4), PP. 453–467.
Carcello, J., Hermanson, D., Neal, T., & Riley, R. (2002), “Disclosures in Audit Committee Charters and Reports”, Accounting Horizons, 16(4), PP. 291–304.
Carcello, J., Hermanson, D., & Raghunandan, K. (2005), “Factors Associated with US Public Companies’ Investment in Internal Auditing”, Accounting Horizons,19(2), PP. 65–80.
Christopher, J., Sarens, G., & Leung, P. (2009), “A Critical Analysis of the Independence of the Internal Audit Function: Evidence from Australia”, Accounting, Auditing & Accountability Journal, 22(2), PP. 200–220.
DeFond, M., & Francis, J. (2005), “Audit Research after Sarbanes–Oxley”, Auditing: A Journal of Practice & Theory, 24, PP. 5–30. Supplement.
DeZoort, F., & Salterio, S. (2001), “The Effects of Corporate Governance Experience and Financial Reporting and Audit Knowledge on Audit Committee Members’ Judgments”, Auditing: A Journal of Practice & Theory, 20(2), PP. 31–47.
DeZoort, F., Hermanson, D., Archambeault, D., & Reed, S. (2002), “Audit Committee Effectiveness: A Synthesis of the Empirical Audit Committee Literature”, Journal of Accounting Literature, 21, PP. 38–47.
Dhaliwal, D., Naiker, V., & Navissi, F. (2010), “The Association between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees”, Contemporary Accounting Research, 27(3), PP. 787–827.
Financial Reporting Council (FRC). (2012a), “Guidance on Audit Committees”, London: FRC. Retrieved from _www.frc.org.uk_.Financial Reporting Council (FRC). (2012b), “The UK Corporate Governance Code”, London: FRC. Retrieved from _www.frc.org.uk_.
Frigo, M. (2002), “A Balanced Scorecard Framework for Internal Auditing Departments”, Florida: The Institute of Internal Auditors Research Foundation.Altamonte Springs.
Gendron, Y., & Bedard, J. (2006), “On the Constitution of Audit Committee Effectiveness”, Accounting, Organizations and Society, 31, PP. 211–239.
Goodwin, J. (2003), “The Relationship between the Audit Committee and the Internal Audit Function: Evidence from Australia and New Zealand”, International Journal of Auditing, 7, PP. 263–278.
Goodwin, J., & Yeo, T. (2001), “Two Factors Affecting Internal Audit Independence and Objectivity: Evidence from Singapore”, International Journal of Auditing, 5(2), PP. 107–125.
Hamdan, A., Sarea, A., & Reyad, S. (2013), “The Impact of Audit Committee Characteristics on the Performance: Evidence from Jordan”, International Management Review, 9(1), PP. 32–42.
Kalbers, L., & Fogarty, T. (1993), “Audit Committee Effectiveness: An Empirical Investigation of the Contribution Power”, Auditing: A Journal of Practice & Theory, 12(1), PP. 24–48.
Khanchel, I. (2007), “Corporate Governance: Measurement and Determinant Analysis”, Managerial Auditing Journal, 22(8), PP. 740–760.
Krishnan, J. (2005), “Audit Committee Quality and Internal Control: An Empirical Analysis”, Accounting Review, 80, PP. 649–675.
Krishnan, G., & Visvanathan, G. (2008), “Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors’ Expertise and Conservatism”, Contemporary Accounting Research, 25(3), PP. 827–858.
Leung, P., Cooper, B., & Perera, L. (2011), “Accountability Structures and Management Relationships of Internal Audit: An Australian Study”, Managerial AuditingJournal, 26(9), PP. 794–816.
McDaniel, L., Martin, R., & Maines, L. (2002), “Evaluating Financial Reporting Quality: The Effects of Financial Expertise vs. Financial Literacy”, The Accounting Review, 77(Supplement), PP. 139–167.
Mat Zain, M., Subramaniam, N., & Stewart, J. (2006), “Internal Auditors’ Assessment of their Contribution to Financial Statement Audits: The Relationship with Audit Committee and Internal Audit Function Characteristics”, International Journal of Auditing, 18(1), PP. 1–18.
Puri, R., Trehan, R., & Kakkar, H. (2010), “Corporate Governance through Audit Committee: A Study of the Indian Corporate Sector”, IUP Journal of Corporate Governance, IX(1 & 2), PP. 48–56.
Raghunandan, K., Read, W., & Rama, V. (2001), “Audit Committee Composition, “Gray Director”, and Interaction with Internal Auditing”, Accounting Horizons, 15(2), PP. 105–118.
Raghunandan, K., & Rama, D. (2007), “Determinants of Audit Committee Diligence”, Accounting Horizons, 21(3), PP. 265–280.
Sawyer, L. (1995), “An Internal Audit Philosophy”, Internal Auditor, PP. 46–55.
Scarbrough, D., Rama, D., & Raghunandan, K. K. (1998), “Audit Committee Composition and Interaction with Internal Auditing Canadian Evidence”, Accounting Horizons, 12, PP. 51–62.
Soh, D., & Bennie, M. (2011), “The Internal Audit Function: Perceptions of Internal Audit rRoles, Effectiveness, and Evaluation”, Managerial Auditing Journal, 26(7), PP. 605–622.
Spraakman, G. (1997), “Transaction Cost Economics: A Theory of Internal Audit”, Managerial Auditing Journal, 17(7), PP. 323–330.
Stewart, J., & Kent, P. (2006), “Relation between External Audit Fees, Audit Committee Characteristics and Internal Audit”, Accounting and Finance, 46(3), PP. 387–404.
Turley, S., & Zaman, M. (2007), “Audit Committee Effectiveness: Informal Processes and Behavioral Effects”, Accounting, Auditing & Accountability Journal, 20, PP. 765–788.
Van Gansberghe, C. (2005), “Internal Auditing in the Public Sector: A Consultative Forum in Nairobi, Kenya, Shores up best Practices for Government Audit Professionals in Developing Nations”, Internal Auditor, 62(4), PP. 69–73.
Vermeer, T., Raghunandan, K., & Forgione, D. (2009), “Audit Fees at US Non-profit Organizations”, Auditing: A Journal of Practice & Theory, 28(2), PP. 289–303.
Walker, P., Shenkir, W., & Barton, T. (2002), “Enterprise Risk Management: Putting It all together”, Altamonte Springs, FL: Institute of Internal Auditors Research Foundation.
Xiangdong, W. (1997), “Development Trends and Future Prospects of Internal Auditing”, Managerial Auditing Journal, 12(4/5), PP. 200–204.
Zaman, M. (2001), “Turnbull—Generating undue Expectations of the Corporate Governance Role of Audit Committees”, Managerial Auditing Journal, 16(5), PP. 5–9.
Zaman, M., & Sarens, G. (2013), “Informal Interactions between Audit Committees and Internal Audit Functions: Exploratory Evidence and Directions for Future Research”, Managerial Auditing Journal, 28(6), PP. 495–515.
Zaman, M., Hudaib, M., & Haniffa, R. (2011), “Corporate Governance, Audit Fees and Nonaudit Fees”, Journal of Business Finance & Accounting, 38(1&2), PP. 165–197.
Ziegenfuss, D. (2000), “Measuring Performance”, Internal Auditor, 57(1), PP. 36–40.
Zhang, Y., Zhou, J., & Zhou, N. (2007), “Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses”, Journal of Accounting and Public Policy, 26(3), PP. 300–327.
