واکاوی آوای اثربخش حسابرسان داخلی در افشای عملکردهای زیست‌محیطی
محورهای موضوعی :
اقتصاد محیط زیست
عبداله حسن پور درزی
1
,
زهرا پورزمانی
2
,
حمیدرضا وکیلی فرد
3
,
آزیتا جهانشاد
4
1 - دانشجوی دکتری، گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران.
2 - استاد گروه حسابداری، واحد تهران مرکزی ، دانشگاه آزاد اسلامی، تهران، ایران. *(مسوول مکاتبات)
3 - دانشیار گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
4 - دانشیار گروه حسابداری، واحد علوم و تحقیقات، دانشگاه آزاد اسلامی، تهران، ایران
تاریخ دریافت : 1401/01/31
تاریخ پذیرش : 1401/06/09
تاریخ انتشار : 1401/09/01
کلید واژه:
آوای حسابرس,
کارکرد اثربخش,
عملکرد محیط زیست,
چکیده مقاله :
زمینه و هدف: حرفه حسابرسی چه براساس استانداردهای مدون و چه براساس آیین رفتاری، حرفه‌ای مبتنی بر استقلال می‌باشد، اما حسابرسان داخلی متفاوت از حسابرسان مستقل دچار تضادی دوگانه در حرفه هستند، چراکه از یک سو در ساختار تحت مالکیت مدیران شرکت‌ها فعالیت می‌کنند و از سویی دیگر می‌بایست در این شرایط استقلال رفتاری و عملکردی خود را براساس استانداردهای حسابرسی حفظ نمایند. لذا وجود این تداخل در نقش می‌تواند کارکردهای آوای حسابرسان را تاحد زیادی تحت تاثیر قرار دهد. هدف پژوهش ارزیابی کارکرد آوای اثربخش حسابرسان داخلی در افشای عملکردهای زیست‌محیطی شرکت‌های بازار سرمایه می‌باشد.
روش بررسی: در این پژوهش که از نظر روش شناسی توسعه‌ا‌ی و ترکیبی محسوب می‌شود و از نظر زمانی در بازه یکساله انجام شد، تلاش گردید تا با اتکا به فرآیندهای تحلیل فراترکیب و دلفی در بخش کیفی پژوهش در بازه زمانی شش ماه، اقدام به شناسایی مولفه‌های کارکرد آوای اثربخش حسابرسان داخلی در افشای عملکردهای زیست‌محیطی شرکت‌های بازار سرمایه شود.
یافته ها: براساس نتایج از مجموع تاثیرگذاری کلی مبتنی بر مقایسه زوجی بین مولفه‌های پژوهش مشخص شد، درصد تاثیرگذاری مولفه‌ی افشای رعایت حدود الزامات محیط‌زیست نسبت به بقیه مولفه‌های کارکرد آوای اثربخش حسابرسان داخلی نقش موثرتری در افشای عملکردهای محیط‌زیست دارد.
بحث و نتیجه‌گیری: نتایج کسب شده حاکی از این است که حسابرسان دارای هویت و متکی بر آیین رفتار حرفه ای، براساس حدود الزامات تعیین شده جهت افشای عملکردهای محیط زیست، همواره تلاش می‌نمایند تا عملکردهای شرکت در این حوزه را افشای نمایند و از این طریق سطح شفافیت‌های اطلاعاتی شرکت به ذینفعان بیرونی را ارتقا بخشند.
چکیده انگلیسی:
Background and Objective: The auditing profession is an independence-based profession, both in terms of standards and in terms of code of conduct, but internal auditors are different from independent auditors because they operate in a structure owned by corporate executives and must be governed by Maintain these conditions of behavioral and functional independence in accordance with auditing standards. The Purpose of this research is evaluating the function of the effective voice of internal auditors in disclosing the environmental performance of capital market companies.
Material and Methodology: In this research, which is considered as a methodology of development and composition, an attempt was made to identify the components of the effective voice of internal auditors in exposing the environmental performance of capital market companies by relying on Meta-synthesis and Delphi analysis processes in the qualitative. Then, in the quantitative part, interpretive ranking analysis is used to identify the most effective function of the effective voice of internal auditors in exposing the environmental performance of capital market companies.
Fidings: The results of the research in the qualitative section, after screening the content of 12 approved studies, indicated the existence of 8 components of the effective voice function of internal auditors in exposing the environmental performance of capital market companies. These components were evaluated through Delphi analysis and the results of this section showed that all 8 components were approved.
Discussion & Conclusion: The results show that auditors who have an identity and rely on the code of professional conduct, based on the limits of the requirements to disclose environmental performance, always try to disclose the company's performance in this area and in this way, they can improve the level of information transparency of the company to external stakeholders.
منابع و مأخذ:
Moosavi, M., Hajiha, Z. (2018). Internal Auditors’ Perceptions of their Role in Environmental, Social and Governance Assurance and Consulting. Journal of Management Accounting and Auditing Knowledge, 7(25): 153-162.
Fahami, M., Mahmoudi, M., Shahtalebi, B. (2019). Identification of Organizational Silence Factors in the Faculty Members of Universities of Iran: A Qualitative Study. Organizational Culture Management, 17(1): 21-44.
Nelson, M, W., Proell, Ch, A. (2018). Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up “In the Moment” and at Performance Appraisal, the Accounting Review, 93(6): 281-300. https://doi.org/10.2308/accr-52011
Khelill, I., Akrout, O., Hussainey, Kh., Noubbigh, H. (2018). Breaking the silence: An empirical analysis of the drivers of internal auditors' moral courage, International Journal Audit, 22(2): 268-284. https://doi.org/10.1111/ijau.12119
Liu, X., Li, W., Parsons, K. (2021). Exploring the antecedents of internal auditors' voice in environmental issues: Implications from China, International Journal of Auditing, 24(3): 396-411. https://doi.org/10.1111/ijau.12204
Akinteye, S, A., York, O., Henderson, J, Sh. (2017). Corporate Governance: An Investigation of the Competence of the Head of Internal Audit Function in Nigerian Listed Firms.
Qian, W., Burritt, R., & Chen, J. (2016). The potential for environmental management accounting development in China. Journal of Accounting and Organizational Change, 11(1): 406–428. https://doi.org/10.1108/JAOC‐11‐2013‐0092
Sepasi, S., Esmaili Kejani, M. (2015). Green Accounting: A Model for Environmental Disclosure. Journal of Health Accounting, 4(1): 1-19.
Accounting Standards Development Committee (2006). Accounting Standards, Eighth Edition, Tehran: Auditing Organization Publications.
Environmental and New Energy Audit Board. (2013). Environmental auditing in the Court of Audit, the Court of Audit, the technical deputy and the auditor of public and social affairs.
Mir Njafi, S, A. (2012). Generalities of Environmental Auditing, Training and Planning Center of the Office of Training and Improvement of Human Resources.
Institute of Internal Auditors (IIA). (2015). Global Internal Audit Common Body of Knowledge (CBOK) Practitioner Study. The IIA Research Foundation. Altamonte Springs, FL: IIA. Available at: http://www.theiia.org/CBOK
Journeault, M., Levant, Y. and Picard, C.F. (2021). Sustainability performance reporting: a technocratic shadowing and silencing, Critical Perspectives on Accounting, 74(2): 102-145
Zheng, B, Zh., Patel, Ch., Evans, E. (2019). The influence of construal of self on internal auditors' judgments on whistle-blowing: Evidence from China, International Journal of Auditing, 23(1): 73-85. https://doi.org/10.1111/ijau.12146
Lenz, R. and Hahn, U. (2015). A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities, Managerial Auditing Journal, 30(1): 5-33. https://doi.org/10.1108/MAJ-08-2014-1072
Chithambaranathan, P., Subramanian, N. and Palaniappan, P.K. (2015). An innovative framework for performance analysis of members of supply chains, Benchmarking: An International Journal, 22(2): 309-334
Sushil (2009). Interpretive ranking process, Global Journal of Flexible Systems Management, 10(4): 1-10.
Sushil (2017a), “Multi- criteria valuation of flexibility initiatives using integrated TISM–IRP with a big data framework, Production Planning & Control, 28(11/12): 999-1010
Cao, H., Zhang, L., Qi, Y., Yang, Zh., Li, X. (2022). Government auditing and environmental governance: Evidence from China's auditing system reform, Environmental Impact Assessment Review, 93(2): 65-96. https://doi.org/10.1016/j.eiar.2021.106705
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Wu, X., CAO, Q., Tan, X. and Li, L. (2020). The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China, Managerial Auditing Journal, 35(9): 1213-1241. https://doi.org/10.1108/MAJ-08-2019-2378
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Agudelo, M, A, L., Jóhannsdóttir, L., Davídsdóttir, B. (2019). A literature review of the history and evolution of corporate social responsibility, International Journal of Corporate Social Responsibility, 4(1): 25-43. https://doi.org/10.1186/s40991-018-0039-y
Abu-Tayeh, G., Neumann, O., Stuermer, M. (2018). Exploring the Motives of Citizen Reporting Engagement: Self-Concern and Other-Orientation, Business & Information Systems Engineering, 60(1): 215–226. https://doi.org/10.1007/s12599-018-0530-8
Hejazi, R., Rajab Dori, H., Khani Zelan, A, R. (2020). The relationship between ethical leadership and corporate citizen behaviors with the role of moderator of self-efficacy; Respect and interaction between manager and staff, ethics in science and technology, 15(3): 40-48.
Zandi, A. (2020). Testing the Effectiveness of Environmental Management Accounting on the Quality of Disclosure of Carbon Information. Journal of Management Accounting and Auditing Knowledge, 9(35): 207-220.
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Moosavi, M., Hajiha, Z. (2018). Internal Auditors’ Perceptions of their Role in Environmental, Social and Governance Assurance and Consulting. Journal of Management Accounting and Auditing Knowledge, 7(25): 153-162.
Fahami, M., Mahmoudi, M., Shahtalebi, B. (2019). Identification of Organizational Silence Factors in the Faculty Members of Universities of Iran: A Qualitative Study. Organizational Culture Management, 17(1): 21-44.
Nelson, M, W., Proell, Ch, A. (2018). Is Silence Golden? Audit Team Leader Reactions to Subordinates Who Speak Up “In the Moment” and at Performance Appraisal, the Accounting Review, 93(6): 281-300. https://doi.org/10.2308/accr-52011
Khelill, I., Akrout, O., Hussainey, Kh., Noubbigh, H. (2018). Breaking the silence: An empirical analysis of the drivers of internal auditors' moral courage, International Journal Audit, 22(2): 268-284. https://doi.org/10.1111/ijau.12119
Liu, X., Li, W., Parsons, K. (2021). Exploring the antecedents of internal auditors' voice in environmental issues: Implications from China, International Journal of Auditing, 24(3): 396-411. https://doi.org/10.1111/ijau.12204
Akinteye, S, A., York, O., Henderson, J, Sh. (2017). Corporate Governance: An Investigation of the Competence of the Head of Internal Audit Function in Nigerian Listed Firms.
Qian, W., Burritt, R., & Chen, J. (2016). The potential for environmental management accounting development in China. Journal of Accounting and Organizational Change, 11(1): 406–428. https://doi.org/10.1108/JAOC‐11‐2013‐0092
Sepasi, S., Esmaili Kejani, M. (2015). Green Accounting: A Model for Environmental Disclosure. Journal of Health Accounting, 4(1): 1-19.
Accounting Standards Development Committee (2006). Accounting Standards, Eighth Edition, Tehran: Auditing Organization Publications.
Environmental and New Energy Audit Board. (2013). Environmental auditing in the Court of Audit, the Court of Audit, the technical deputy and the auditor of public and social affairs.
Mir Njafi, S, A. (2012). Generalities of Environmental Auditing, Training and Planning Center of the Office of Training and Improvement of Human Resources.
Institute of Internal Auditors (IIA). (2015). Global Internal Audit Common Body of Knowledge (CBOK) Practitioner Study. The IIA Research Foundation. Altamonte Springs, FL: IIA. Available at: http://www.theiia.org/CBOK
Journeault, M., Levant, Y. and Picard, C.F. (2021). Sustainability performance reporting: a technocratic shadowing and silencing, Critical Perspectives on Accounting, 74(2): 102-145
Zheng, B, Zh., Patel, Ch., Evans, E. (2019). The influence of construal of self on internal auditors' judgments on whistle-blowing: Evidence from China, International Journal of Auditing, 23(1): 73-85. https://doi.org/10.1111/ijau.12146
Lenz, R. and Hahn, U. (2015). A synthesis of empirical internal audit effectiveness literature pointing to new research opportunities, Managerial Auditing Journal, 30(1): 5-33. https://doi.org/10.1108/MAJ-08-2014-1072
Chithambaranathan, P., Subramanian, N. and Palaniappan, P.K. (2015). An innovative framework for performance analysis of members of supply chains, Benchmarking: An International Journal, 22(2): 309-334
Sushil (2009). Interpretive ranking process, Global Journal of Flexible Systems Management, 10(4): 1-10.
Sushil (2017a), “Multi- criteria valuation of flexibility initiatives using integrated TISM–IRP with a big data framework, Production Planning & Control, 28(11/12): 999-1010
Cao, H., Zhang, L., Qi, Y., Yang, Zh., Li, X. (2022). Government auditing and environmental governance: Evidence from China's auditing system reform, Environmental Impact Assessment Review, 93(2): 65-96. https://doi.org/10.1016/j.eiar.2021.106705
Arif, M., Kumar, R., Parveen, S. (2021). Reduction in water pollution in Yamuna river due to lockdown under COVID-19 pandemic, Earth, Space, and Environmental Chemistry, https://doi.org/10.26434/chemrxiv.12440525.v1
Desimone, S., D’Onza, G., Sarens, G. (2021). Correlates of internal audit function involvement in sustainability audits, Journal of Management and Governance, 25(2): 561–591 https://doi.org/10.1007/s10997-020-09511-3
Wu, X., CAO, Q., Tan, X. and Li, L. (2020). The effect of audit of outgoing leading officials’ natural resource accountability on environmental governance: evidence from China, Managerial Auditing Journal, 35(9): 1213-1241. https://doi.org/10.1108/MAJ-08-2019-2378
Hassan, N.A., Mohamad Zailani, S.H. and Hasan, H.A. (2020). Integrated internal audit in management system: A comparative study of manufacturing firms in Malaysia, The TQM Journal, 32(1): 110-126. https://doi.org/10.1108/TQM-03-2019-0077
Agudelo, M, A, L., Jóhannsdóttir, L., Davídsdóttir, B. (2019). A literature review of the history and evolution of corporate social responsibility, International Journal of Corporate Social Responsibility, 4(1): 25-43. https://doi.org/10.1186/s40991-018-0039-y
Abu-Tayeh, G., Neumann, O., Stuermer, M. (2018). Exploring the Motives of Citizen Reporting Engagement: Self-Concern and Other-Orientation, Business & Information Systems Engineering, 60(1): 215–226. https://doi.org/10.1007/s12599-018-0530-8
Hejazi, R., Rajab Dori, H., Khani Zelan, A, R. (2020). The relationship between ethical leadership and corporate citizen behaviors with the role of moderator of self-efficacy; Respect and interaction between manager and staff, ethics in science and technology, 15(3): 40-48.
Zandi, A. (2020). Testing the Effectiveness of Environmental Management Accounting on the Quality of Disclosure of Carbon Information. Journal of Management Accounting and Auditing Knowledge, 9(35): 207-220.
