بررسی تاثیر ویژگی‌های کمیته‌های حسابرسی بر سطح گزارشگری پایداری

نویسندگان
مصطفی عبدی 1
سعید همایون 2
مهدی کاظمی علوم 3
1 استادیار حسابداری، موسسه آموزش عالی غیرانتفاعی روزبه، زنجان، ایران(abdi.accounting@yahoo.com)
2 دانشیار حسابداری، دانشکده آموزش و بازرگانی، دانشگاه گوله، سوئد(homayoun@hig.se)
3 دکتری حسابداری (مدرس مدعو)، دانشکده اقتصاد و علوم اجتماعی، دانشگاه بوعلی‌سینا، همدان، ایران. (نویسنده مسئول)
10.29252/aapc.5.9.335
چکیده
هدف این پژوهش بررسی تاثیر ویژگی‌های کمیته حسابرسی بر سطح گزارشگری پایداری شرکت‌های پذیرفته شده در بورس اوراق بهادار با تاکید بر نظریه نمایندگی، نظریه مشروعیت و نظریه ذی‌نفعان است. روش گردآوری داده‌ها آرشیوی است و برای آزمون فرضیه‌های پژوهش از داده‌های 152 شرکت پذیرفته شده در بورس اوراق بهادار که طی دوره زمانی 1393 تا 1397 جمع آوری شده، استفاده شده است. برای تحلیل داده‌ها از رگرسیون با رویکرد داده‌های ترکیبی استفاده شده است. برای سنجش گزارشگری پایداری از چک لیست سازمان ابتکار گزارشگری جهانی استفاده شده است. یافته‌ها حاکی از آن است که ویژگی‌های کمیته حسابرسی (اندازه، استقلال، تخصص مالی و تنوع جنسیتی اعضای کمیته حسابرسی) تاثیر مثبت و معناداری بر افزایش سطح گزارشگری پایداری شرکت‌ها دارد. شواهد بیانگر اثربخشی کمیته‌ حسابرسی به عنوان یک سازوکار حاکمیت شرکتی و ابزار کنترلی در بهبود کیفیت گزارشگری به طور عام و گزارشگری پایداری به‌صورت خاص به منظور تحقق اهداف ذی‌نفعان است. یافته‌های این پژوهش نتایج با اهمیتی را برای تدوین‌کنندگان الزامات و استانداردها، مدیریت شرکت‌ها و ذی‌نفعان دارد. یافته‌های این پژوهش اهمیت الزامات افشای اطلاعات غیرمالی (اطلاعات محیطی، راهبری و اجتماعی) را برای قانون‌گذاران و استانداردگذاران را نشان می‌دهد. نتایج این پژوهش آگاهی ذی‌نفعان از اهمیت مسئولیت اجتماعی شرکت‌ها، حاکمیت شرکتی و اطلاعات زیست‌محیطی درباره تصمیمات اعتباری و سرمایه‌گذاری را بهبود بخشیده و شرکت‌ها را ترغیب ‌می‌نماید تا افشای اطلاعات گزارشگری پایداری را به منظور ایفای نقش اجتماعی خود بهبود بخشند.
کلیدواژه‌ها
توسعه پایدار
حاکمیت شرکتی
ذی‌نفعان
کمیته حسابرسی
گزارشگری پایداری

عنوان مقاله English

Investigating the Effect of Audit Committee Characteristics on Sustainability Reporting Level

نویسندگان English

Mostafa Abdi 1
Saeid Homayoun 2
Mahdi Kazemi Oloum 3
1 Assistant Professor of Accounting, Roozbeh University, Zanjan, Iran(abdi.accounting@yahoo.com)
2 Senior Lecturer in Accounting, Faculty of Education and Business, University of Gavle, Sweden(homayoun@hig.se)
3 Faculty of Economic and Social Sciences, Bu-Ali Sina University, Hamadan, Iran(Corresponding author)
چکیده English

The purpose of this study is to investigate the effect of audit committee characteristics on the level of sustainability reporting of companies listed on the stock exchange with emphasis on agency theory, legitimacy theory and stakeholder theory. The data collection method is archival and to test the research hypotheses, the data of 152 companies listed on the stock exchange that were collected during the period 2014 to 2018 have been used. For data analysis, regression with a combined data approach was used. The Global Reporting Initiative's checklist has been used to measure sustainability reporting. The findings indicate that audit committee characteristics (size, independence, financial expertise and gender diversity of the members) have a positive and significant effect on corporate sustainability reporting level. Evidence suggests that the audit committee is effective as a corporate governance mechanism and control tool in improving the reporting quality in general and sustainability reporting in particular enhance to achieve the stakeholders goals. The findings of this study have important results for compilers of requirements and standards, management of companies and stakeholders. The findings of this study show the importance of disclosure requirements for non-financial information (environmental, governance and social information) for legislators and standardizers. The results of this study improve stakeholder awareness of the importance of corporate social responsibility, corporate governance, and environmental information on credit and investment decisions, and encourage companies to disclose sustainable reporting information in order to play their social role.

کلیدواژه‌ها English

Audit Committee
Corporate Governance
Stakeholders
Sustainability Reporting
sustainable development
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حسابداری ارزشی و رفتاری
دوره 5، شماره 9
تابستان 1399
صفحه 335-369