نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار، گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه گنبدکاووس، گنبدکاووس، ایران.
2 استادیار، گروه حسابداری، دانشکده مدیریت، موسسه غیرانتفاعی ناصر خسرو، ساوه، ایران.
3 استادیار، گروه حسابداری، دانشگاه آزاد اسلامی، واحد فیروزکوه، تهران، ایران.
چکیده
براساس نظریۀ جامعه‌پذیری جنسیتی، زنان و مردان در مواجهه با رشد اخلاقی گوناگون، ارزش‌های متفاوتی از خود نشان می‌دهند؛ بنابراین حضور زنان در ترکیب کمیتۀ حسابرسی و هیئت‌مدیره موجب اثربخشی بیشتر سازمان می‌شود و این امر نیز با رفتار فرصت‌طلبانۀ مدیران موجب کاهش بی‌نظمی‌های مالی در شرکت‌ها می‌شود. در این راستا هدف از این پژوهش، تأثیر حضور زنان در هیئت‌مدیره و کمیتۀ حسابرسی بر تخلفات حسابداری است. پژوهش حاضر از نظر هدف کاربردی، و از نظر روش گردآوری داده‌ها نیمه‌تجربی پس‌رویدادی در زمینۀ تحقیقات اثباتی حسابداری است. داده‌های پژوهش از لوح‌های فشرده، آرشیو آماری، تصویری و سایت بورس اوراق بهادار تهران و نرم‌افزار راهورد نوین جمع‌آوری شده است. درنهایت با توجه به حجم نمونه‌ها، از نسخۀ سیزدهم نرم‌افزار EViews و Stata برای تجزیه و تحلیل داده‌ها استفاده شد. یافته‌های پژوهش حاکی از آن است که حضور زنان در کمیتۀ حسابرسی سبب کاهش تخلفات مالی در شرکت‌ها می‌شود. همچنین یافته‌ها نشان می‌دهد حضور زنان در هیئت‌مدیره با نظارت بر رفتار فرصت‌طلبانۀ مدیران می‌تواند تأثیر منفی و معناداری بر تخلفات مالی داشته باشد. با توجه به اینکه تنوع جنسیتی بیانگر تفاوت ویژگی‌های اخلاقی و شخصیتی زن و مرد است و اعمال افراد بازتابی از افکار و احساسات درونی آن‌ها است، حضور زنان در ترکیب کمیتۀ حسابرسی و هیئت‌مدیره سبب کاهش هزینه‌های نمایندگی شرکت‌ها و درنتیجه افزایش اثربخشی سازمان می‌شود.
کلیدواژه‌ها
عنوان مقاله [English]
presence of women in the board of directors and audit committee on financial irregularities
نویسندگان [English]
- Vahid Oskou 1
- Majid Moradi 2
- Mohammad Norouzi 1
- Sharzad Seraj 3
1 Assistant Professor, Department of Administrative and Economic Science, Faculty of Humanities and Physical Education, University of Gonbad Kavous, Gonbad Kavous, Iran.
2 Assistant Professor, Department of Accounting, Faculty of Humanities, Islamic Azad University Saveh Branch, Saveh, Iran.
3 Assistant Professor, Department of Accounting, Islamic Azad University, Firuzkoh Branch, Tehran, Iran.
چکیده [English]
Based on the theory of gender socialization, women and men show different values when exposed to different moral development. Gender diversity expresses the differences in the moral and personality characteristics of men and women, and people's actions are a reflection of their inner thoughts and feelings. Therefore, the presence of women in the composition of the audit committee and the board of directors makes the organization more effective and reduces the representation costs of companies, and this also reduces financial irregularities in companies through the opportunistic behavior of managers. The development of the capital market and the rules established by the Tehran Stock Exchange Organization in line with the regulatory environment in accepted companies have increased the level of management in companies. However, due to information asymmetry between shareholders and managers, accounting irregularities also exist. However, according to the fuzzy management theory, when the firm's performance is poor, managers tend to provide information in a vague and complex manner because the market may react to the information disclosed in a complex manner with a delay. The purpose of this research is the effect of the presence of women in the board of directors and the audit committee on accounting irregularities. In terms of purpose, the current research is an applied research, and in terms of the method of data collection, it is a post-event semi-experimental research in the field of accounting proof research, that is, it is based on the analysis of past information. In terms of data analysis method, it is correlation research. The current research is an applied research in terms of its purpose, and in terms of the method of data collection, it is a post-event semi-experimental research in the field of accounting proof research, that is, it is based on the analysis of past information. In terms of the data analysis method, it is correlational research, because the current research seeks to find the relationship between research variables in a statistical community. The research data were collected from the compact discs of the statistical and image archive of the Tehran Stock Exchange Organization, the Tehran Stock Exchange website, Rahvard Navin software. Finally, according to the volume of samples, the 13th version of Eviews software and Stata were used for data analysis. Based on the theory of gender socialization, men and women show different values when exposed to different moral development. Gender diversity expresses the differences in the moral and personality characteristics of men and women, and people's actions are a reflection of their inner thoughts and feelings. Therefore, the presence of women in the composition of the audit committee and the board of directors increases the effectiveness of the organization and reduces the costs of representing companies. The findings of the research indicate that the presence of women in the audit committee reduces financial irregularities in companies. Also, the findings indicate that the presence of women in the board of directors can have a negative and significant impact on financial irregularities through monitoring the opportunistic behavior of managers.
کلیدواژه‌ها [English]
- Women audit committee
- Accounting irregularities
- women board
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