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بررسی تأثیر تنوع جنسیتی در کمیتۀ حسابرسی بر حقالزحمۀ حسابرسیِ شرکتهای پذیرفته شده در بورس اوراق بهادار تهران | ||
بررسیهای حسابداری و حسابرسی | ||
مقاله 1، دوره 24، شماره 3، 1396، صفحه 303-322 اصل مقاله (363.02 K) | ||
نوع مقاله: مقاله علمی پژوهشی | ||
شناسه دیجیتال (DOI): 10.22059/acctgrev.2017.228755.1007561 | ||
نویسندگان | ||
محمد ایمانی برندق* 1؛ مصطفی عبدی2؛ مهدی کاظمی علوم2 | ||
1دانشیار حسابداری، دانشکدۀ علوم انسانی، دانشگاه زنجان، زنجان، ایران | ||
2دانشجوی دکتری حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران | ||
چکیده | ||
تنوع جنسیتی به افزایش ارتباطات، بهکارگیری دیدگاههای متنوع و اثربخشی در هیئتمدیره و کمیتۀ حسابرسی منجر میشود. مسئولیتپذیری زیاد زنان و حضور بهتر آنها در جلسهها در مقایسه با مردان، ممکن است رفتار و اثربخشی جلسهها را بهبود دهد. براساس مطالعات، حضور نمایندۀ زن در کمیتۀ حسابرسی میتواند به اثربخشی آن کمک کرده و به بهبود فعالیتهای نظارتی بینجامد و بهدنبال آن حقالزحمۀ حسابرسی را نیز تعدیل کند. بدین منظور، پژوهش حاضر به بررسی تأثیر حضور حداقل یک نمایندۀ زن در کمیتۀ حسابرسی، بر حقالزحمۀ حسابرسی میپردازد. دادههای 136 شرکت پذیرفته شده در بورس اوراق بهادار تهران (544 مشاهده) طی سالهای 1391 تا 1394 با استفاده از تحلیل رگرسیون با رویکرد دادههای ترکیبی آزمون شد. یافتهها حاکی از آن است، حضور حداقل یک نمایندۀ زن در کمیتۀ حسابرسی میتواند حقالزحمۀ حسابرسی را کاهش دهد که مطابق با دیدگاه عرضه در این زمینه است. | ||
کلیدواژهها | ||
تنوع جنسیتی؛ حسابرسی؛ حقالزحمۀ حسابرسی؛ کمیتۀ حسابرسی؛ نظام راهبری | ||
عنوان مقاله [English] | ||
Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange | ||
نویسندگان [English] | ||
Mohammad Imani1؛ Mostafa Abdi2؛ Mahdi K Azemi Olum2 | ||
1Associate Prof. in Accounting, Faculty of Human Sciences, Zanjan University, Zanjan, Iran | ||
2Ph.D. Candidate in Accounting, Faculty of Management & Accounting, Islamic Azad University, Qaznin, Iran | ||
چکیده [English] | ||
Abstract Gender diversity leads to increased communication and taking into account the diverse perspectives and effectiveness of the board and audit committee. A high level of women's responsibility and their better attendance at meetings than mens improves the behavior and effectiveness of the sessions. According to the studies, the presence of women's representative in the Audit Committee could help to improve effectiveness and regulatory activities, and subsequently modify audit fees. For this purpose, this study examines the impact of the presence of at least one female representative on the Audit Committee's audit pricing right. For this experimental study, a sample of 136 participants (544 observations) listed on the TSE during the years 2012 to 2016 and their data was analized using regression analysis with panel data approach. The results show that the presence of at least one female member of Audit Committee may reduce audit fees. This finding is consistent with supply side perspective. | ||
کلیدواژهها [English] | ||
Audit committee, Audit fees, Auditing, Corporate governance, Gender Diversity | ||
مراجع | ||
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