بررسی تأثیر ویژگی‌های خاص شرکت، اثربخشی کمیته حسابرسی و عملکرد حسابرسی داخلی بر گزارشگری مالی اینترنتی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 عضو هیأت علمی، گروه حسابداری، دانشگاه فنی و حرفه‌ای، تهران، ایران.

2 دکتری، گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی، دانشگاه الزهراء، تهران، ایران .

چکیده

هدف این مطالعه بررسی سهم اثربخشی کمیته حسابرسی، عملکرد حسابرسی داخلی و ویژگی‌های خاص شرکت در گزارشگری مالی اینترنتی است. همچنین به دنبال درک این است که کدام ویژگی‌های اثربخشی کمیته حسابرسی و عملکرد حسابرسی داخلی در واریانس‌های گزارشگری مالی اینترنتی نقش دارند. این تحقیق از نوع همبستگی است. جامعه آماری مورد مطالعه در پژوهش حاضر، شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 1393 تا 1400 می‌باشد. دلیل انتخاب شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران، دسترسی آسان به اطلاعات مالی شرکت‌ها، قابلیت اتکای بالای اطلاعات و قابل مقایسه بودن این گونه اطلاعات است. در این پژوهش برای تعیین حجم نمونه از روش هدفمند"با استفاده از غربالگری جامعه آماری، تعداد شرکت‌های مورد مطالعه استخراج می‌گردد. تجزیه‌وتحلیل نشان می‌دهدکه اثربخشی کمیته حسابرسی و عملکرد حسابرسی داخلی به‌طور قابل‌توجهی به واریانس مثبت در گزارشگری مالی اینترنتی کمک می‌کنند. از نظر اندازه موسسه حسابرسی، نقش مدیریت ریسک و نقش انطباق نظارتی به‌ طور قابل ‌توجهی به واریانس‌های مثبت در گزارشگری مالی اینترنتی در مقایسه با نقش فرآیندهای حاکمیتی و ارزیابی نقش کنترل داخلی کمک می‌کند. این مطالعه تأیید می‌کند که ویژگی‌های اصلی اثربخشی کمیته حسابرسی برای اهداف گزارشگری مالی اینترنتی جلسات اثربخشی کمیته حسابرسی و قدرت است. برای ویژگی‌های عملکرد حسابرسی داخلی، برخلاف فرآیندهای حاکمیتی و بررسی‌های کنترل داخلی، تنها مدیریت ریسک و انطباق با مقررات به‌طور قابل‌توجهی به تغییرات مثبت در گزارشگری مالی اینترنتی کمک می‌کنند.

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