بررسی اثر میانجی بکارگیری کلان‌داده در رابطه میان حاکمیت هیئت مدیره و تأخیر در ارائه گزارش حسابرسی
محورهای موضوعی : اخلاق و حسابداری
آناهیتا زندی
1
(استادیار، گروه حسابداری، واحد شهر قدس، دانشگاه آزاد اسلامی، تهران، ایران)
کلید واژه: گزارش حسابرسی, حاکمیت هیئت مدیره, کلان‌داده,
چکیده مقاله :
هدف: هدف پژوهش حاضر، بررسی نقش میانجی استفاده از کلان‌داده در رابطه میان حاکمیت هیئت مدیره و تأخیر در گزارش حسابرسی است. روش: تعداد 152 شرکت پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 1395-1400 به‌عنوان نمونه پژوهش انتخاب شدند. همچنین برای بررسی رابطه میان حاکمیت هیئت مدیره، بکارگیری کلان‌داده، و تأخیر در گزارش حسابرسی، از حداقل مربعات معمولی، مدل‌سازی معادله ساختاری، استفاده شده است. یافته‌ها: نتایج نشان داد که می‌توان از کلان‌داده به عنوان پیش‌بینی‌کننده تأخیر در ارائه گزارش حسابرسی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران استفاده کرد. همچنین هنگامی که از کلان‌داده به عنوان میانجی استفاده می‌شود، حاکمیت هیئت مدیره تأثیر معناداری روی تأخیر در گزارش حسابرسی دارد. نتیجه‌گیری: این پژوهش، سرمایه‌گذاران و ذینفعان را نسبت به اهمیت بکارگیری کلان‌داده و رویه‌های حاکمیت شرکتی در کاهش تأخیر در ارائه گزارش حسابرسی آگاه می‌سازد. همچنین می‌تواند در ایجاد الزامات گزارش حسابرسی و اِعمال قوانین جهت تضمین انتشار به‌موقع گزارش حسابرسی، به قانون‌گذاران کمک نماید. همچنین تحقیق حاضر شواهد خاصی از نقش بکارگیری کلان‌داده در میانجی‌گری رابطه میان حاکمیت هیئت مدیره و تأخیر در ارائه گزارش حسابرسی را فراهم می‌کند.
Purpose: The purpose of the present research is to study the intervention role of big data adoption in the correlation between board governance and audit report lag. Method: 152 corporations accepted in Tehran Stock Exchange during 2016 and 2021 were chosen as the research sample. Ordinary least squares and structural equation modeling were used for studying the relation between board governance, big data adoption, and audit report lag. Results: The results showed that big data can be used as a predictor of audit report lag in corporations accepted in Tehran Stock Exchange. Besides, when big data is used as an intervention, board governance has a significant impact on audit report lag. Conclusion: This research makes investors and beneficiaries aware of the significance of big data adoption and corporation governance procedures to decrease audit report lag. It can also assist legislators for audit report requirements and imposing regulations to guarantee on time release of audit reports. Furthermore, the current research provides some special evidence about the effect of big data adoption on the intervention between board governance and audit report lag.
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