تأثیر آگاهی مؤسسات اعتباری از واحد حسابرسی داخلی متقاضی بر تصمیمات وام‌دهی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.

2 استادیار گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهرا، تهران، ایران.

3 کارشناس ارشد، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.

چکیده

ازلحاظ نظری انتظار می‌رود که وجود واحد حسابرسی داخلی قدرتمند، باعث تقویت کنترل‌های داخلی می‌شود و درنتیجه قابلیت اتکای گزارشگری مالی را افزایش دهد. ازاین‌رو انتظار می‌رود که بانک‌ها و مؤسسات اعتباری زمانی که متقاضی وام دارای واحد حسابرسی داخلی قوی هستند، برای اعطای تسهیلات تشویق شوند. به این سبب، تصمیمات وام‌دهی می‌تواند تحت تأثیر وجود و قدرت واحد حسابرسی داخلی وام‌گیرنده قرار گیرد. در همین راستا، هدف پژوهش حاضر بررسی تأثیر آگاهی مؤسسات اعتباری از واحد حسابرسی داخلی متقاضی بر تصمیمات وام‌دهی است. جامعه آماری این پژوهش، تمامی شعب بانک‌های پذیرفته‌شده در بورس اوراق بهادار تهران و فرابورس ایران در سطح شهر تهران در سال 1402 هستند. برای گردآوری داده‌های پژوهش، از پرسش‌نامه استفاده شد. پس از توزیع پرسشنامه، درنهایت تعداد 145 پاسخ دریافت شد. برای تجزیه‌وتحلیل داده‌ها از آزمون من-ویتنی (آزمون U) استفاده شد. یافته‌های پژوهش نشان داد که وجود واحد حسابرسی داخلی بر قضاوت‌های وام‌دهی تأثیر مثبت و معناداری دارد. تحلیل‌های دقیق‌تر نشان داد که قدمت واحد حسابرسی داخلی، داشتن برنامه مصوب حسابرسی داخلی، گزارش به کمیته حسابرسی و هیئت‌مدیره نسبت به مدیران اجرایی، کاربست نرم‌افزارهای حسابرسی، دوره‌های آموزشی برگزارشده برای کارکنان حسابرسی داخلی، گواهینامه‌های حرفه‌ای حسابرسان داخلی و میانگین سابقه کار کارکنان شاغل در واحد حسابرسی داخلی بر قضاوت‌های وام‌دهی تأثیر مثبت و معناداری دارد. یافته‌ها، ارتباط معناداری میان تعداد گزارش‌های صادره واحد حسابرسی داخلی و تعداد کارکنان شاغل در واحد حسابرسی داخلی و تصمیمات وام‌دهی مؤسسات اعتباری را نشان نداد.

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