پژوهش‌های حسابرسی حرفه‌ای

پژوهش‌های حسابرسی حرفه‌ای

کیفیت حاکمیت شرکتی و به‌موقع بودن گزارشگری مالی: نقش تعدیلگر کیفیت حسابرسی داخلی

نوع مقاله : مقاله پژوهشی

نویسندگان
1 اسـتاد، گـروه حسـابداری، دانشـکده حسـابداری و علـوم مـالی، دانشـکدگان مـدیریت، دانشـگاه تهـران، تهـران، ایـران .
2 دانشجوی کارشناسی ارشد، گروه حسابداری، دانشکده حسابداری و علوم مالی، دانشکدگان مدیریت، دانشـگاه تهـران، تهـران، ایـران .
چکیده
گزارشگری مالی به‌موقع می‌تواند موجب افزایش اعتماد سرمایه‌گذاران و سهام‌داران به اطلاعات مالی شود و درعین‌حال از بروز مشکلات قانونی و مالی جلوگیری کند. در این میان، حسابرسی داخلی به‌عنوان یکی از ارکان حیاتی در فرایند نظارتی و اطمینان از صحت اطلاعات مالی، نقشی کلیدی ایفا می‌کند. این پژوهش به بررسی تأثیر کیفیت حاکمیت شرکتی بر به‌موقع بودن گزارشگری مالی و نقش تعدیلگر کیفیت حسابرسی داخلی دراین‌رابطه می‌پردازد. این تحقیق از نوع کمّی و با استفاده از طرح پژوهش همبستگی انجام شده است. به‌منظور آزمون فرضیه‌ها، داده‌های 109 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران طی سال‌های 1395 تا 1402 و روش رگرسیون لجستیک به کار گرفته شده‌اند. نتایج این پژوهش نشان می‌دهد که کیفیت حاکمیت شرکتی تأثیر مثبت و معنی‌داری بر به‌موقع بودن گزارشگری مالی دارد. درعین‌حال، کیفیت حسابرسی داخلی هیچ نقش تعدیل‌گری در این رابطه ایفا نمی‌کند. بر‌این‌اساس کیفیت حاکمیت شرکتی نقش مهمی در به‌موقع بودن گزارشگری مالی دارد و موجب افزایش اعتماد سرمایه‌گذاران به اطلاعات مالی می‌شود. با این حال، حسابرسی داخلی به‌طور مستقل قادر به رفع مشکلات ساختاری یا مدیریتی که ممکن است منجر به تأخیر در گزارش‌ها شوند نیست. این پژوهش نقش کیفیت حاکمیت شرکتی و حسابرسی داخلی در بهبود کیفیت گزارشگری مالی را روشن کرده و اهمیت مدیریت مؤثر حاکمیت و نظارت داخلی را برجسته می‌کند.
کلیدواژه‌ها

موضوعات


عنوان مقاله English

Corporate Governance Quality and Timeliness of Financial Reporting: The Moderating Role of Internal Auditing Quality

نویسندگان English

Bita Mashayekhi 1
Amirreza Afrasiab 2
Reza Mokhtarian 2
Zahra Azizzadeh parikhani 2
1 professor, Department of Accounting, Faculty of Accounting and Financial Sciences, College of Management, University of Tehran, Tehran, Iran.
2 MSc. Student, Department of Accounting, Faculty of Accounting and Financial Sciences, College of Management, University of Tehran, Tehran, Iran.
چکیده English

The timeliness of financial reporting can enhance the trust of investors and shareholders in financial information while preventing potential legal and financial issues. Among the critical factors, internal auditing is a vital component of the oversight process, ensuring the accuracy and reliability of financial information. This study examines the impact of corporate governance quality on the timeliness of financial reporting and the moderating role of internal audit quality in this relationship. The research employs a quantitative approach based on a correlational research design. Data from 109 companies listed on the Tehran Stock Exchange from 2016 to 2023 were analyzed using logistic regression to test the hypotheses. The results indicate that corporate governance quality has a positive and significant effect on the timeliness of financial reporting. However, internal audit quality is not a moderating factor in this relationship. Accordingly, corporate governance quality plays a crucial role in ensuring the timeliness of financial reporting and enhances investors' trust in financial information.
Nevertheless, internal auditing, on its own, cannot address structural or managerial deficiencies that may lead to reporting delays. This study elucidates the role of corporate governance quality and internal auditing in improving the quality of financial reporting. It highlights the importance of effective governance and internal oversight management.

کلیدواژه‌ها English

Corporate governance
Timeliness
Internal auditing
financial reporting
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