بررسی نقش تعدیل‌گری جنسیت مدیر حسابرسی داخلی بر رابطه بین کیفیت حسابرسی داخلی و عملکرد شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران

محورهای موضوعی : حسابداری مالی و حسابرسی

بیتا مشایخی ¹ , محمدرضا امرالهی ²

1 - استاد گروه حسابداری دانشگاه تهران
2 - گروه حسابداری، دانشکده حسابداری و علوم مالی، دانشکدگان مدیریت، دانشگاه تهران، تهران، ایران

تاریخ دریافت : 1403/02/16 تاریخ پذیرش : 1403/03/27 تاریخ انتشار : 1403/12/01

کلید واژه: کیفیت حسابرسی داخلی, جنسیت, مدیر حسابرسی داخلی, عملکرد واحد تجاری,

چکیده مقاله :

هدف: هدف پژوهش بررسی نقش تعدیل‌گری جنسیت مدیرحسابرسی داخلی بر رابطه میان کیفیت حسابرسی داخلی و عملکرد واحد تجاری است. روش:در این پژوهش داده‌های مورد نیاز با استفاده از اطلاعات افشا شده توسط شرکت‌های پذیرفته شده در بورس و اوراق بهادار تهران در سال‌های 1397 تا 1401 در سامانه جامع اطلاع‌رسانی ناشران (کدال) جمع‌آوری گردیده و سپس با استفاده از روش رگرسیون (GLS) مورد تحلیل قرار گرفته است. یافته‌ها: پس از تجزیه‌وتحلیل داده‌ها، نتایج نشان داد جنسیت مدیر حسابرسی داخلی تأثیر معناداری در رابطه بین کیفیت حسابرسی داخلی و عملکرد واحدهای تجاری مورد بررسی نداشته‌اند. نتیجه‌گیری: یافته‌های پژوهش نشان می‌دهد که در شرکت‌های مورد بررسی برخلاف عمده پژوهش‌های پیشین، به دلایلی از قبیل مسائلی که در اقصادهای درحال توسعه مثل ایران وجود دارد و درآن کشورها عملکرد مالی شرکت‌ها در کوتاه‌مدت تحت تأثیر عوامل متعددی از قبیل تحریم‌ها، تغییرات نرخ ارز و سایر عواملی بوده که به صورت مستقیم و غیرمستقیم بر عملکرد شرکت‌ها تأثیر می‌گذارند و عوامل مذکور تحت کنترل واحد تجاری نیستند و با پیاده‌سازی حسابرسی داخلی باکیفیت نیز تأثیر منفی برخی از این عوامل را در عمل نمی‌توان خنثی نمود و یاپیاده‌سازی شکلی (و نه محتوایی) حسابرسی داخلی، رابطه منفی بین کیفیت حسابرسی داخلی و عملکرد وجود داشته و تاثیرجنسیت مدیر حسابرسی داخلی بر رابطه مذکور معنادار شناسایی نشد. دانش‌افزایی: با توجه به اینکه تاکنون پژوهشی برای سنجش نقش تعدیل‌گری جنسیت مدیرحسابرسی داخلی بر رابطه کیفیت حسابرسی داخلی وعملکرد واحد تجاری در ایران انجام نشده، این پژوهش می‌تواند کمکی به پر نمودن شکاف پژوهشی مربوطه بنماید.

چکیده انگلیسی:

Purpose The purpose of this research is to investigate the moderating role of the Chief Audit Executive (CAE) Gender on the relationship between internal audit quality and firm performance. Methodology: Data was collected using the information disclosed by the registered companies at the TSE during the years 2018 to 2022 in the Codal and then analyzed has been done with using the regression equation method (GLS). Results: The results showed that the CAE did not have a significant effect on the relationship between the quality of internal audit and the performance of the investigated business units. Conclusion: Results show that in the investigated companies, the financial performance of companies in the short term is affected by several factors such as sanctions, exchange rate changes, and other factors. There are factors that directly and indirectly affect the performance of companies, and the mentioned factors are not under the control of the business unit. The implementation of high-quality internal audit cannot neutralize the negative effect of some of these factors in practice negative relationship between the quality of internal audit and the performance of the business unit, and the gender of CAE was not identified as significant in this relationship. Contribution: Considering that no research measures moderating role of CAE on the relationship between the quality of the internal audit on the performance of the business unit in Iran, this research helps to fill this gap.

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