تأثیر تنوع جنسیتی در کمیته حسابرسی بر عملکرد شرکت

نوع مقاله : مقاله پژوهشی

نویسندگان

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

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

3 کارشناسی ارشد حسابرسی، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.

چکیده

این پژوهش بینش جدیدی در مورد تاثیر عضویت زنان در کمیته حسابرسی بر عملکرد شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران ارائه می‌دهد تا نقش زنان با توجه به عدم الزام قانونی برای حضور آنان در شرکت‌های ایرانی بررسی شود. هدف پژوهش حاضر بهبود عملکرد مالی و غیرمالی شرکت‌ها از طریق حضور زنان است. داده‌های 114 شرکت که به روش حذف سیستماتیک انتخاب شده‌اند طی سال‌های 1392 تا 1398 بررسی شده است. عملکرد شامل عملکرد مالی با پنج شاخص بازده دارایی‌ها، بازده حقوق مالکانه، نسبت کیوتوبین، رشد سود عملیاتی و نسبت قیمت به سود و عملکرد غیرمالی با چهار شاخص نرخ عدم نقص، نسبت سهم بازار، رقابت در بازار محصول و سرمایه فکری اندازه‌گیری شده است. در این پژوهش دو فرضیه در نظر گرفته‌ شده و برای آزمون آن‌ها از رگرسیون خطی چند متغیره استفاده شده است. نتایج آزمون فرضیه‌ها نشان داد حضور زنان در کمیته حسابرسی باعث کاهش بازده دارایی‌ها و افزایش مقدار متغیرهای نسبت سهم بازار و رقابت در بازار محصول شده است. بنابراین، نتایج پژوهش حاکی از آن است که تاثیر حضور زنان در کمیته حسابرسی بر عملکرد مالی منفی و بر عملکرد غیرمالی مثبت است.

کلیدواژه‌ها


عنوان مقاله [English]

The Effect of Gender Diversity in Audit Committee on Performance

نویسندگان [English]

  • Hossein Sajadi 1
  • Vahid Menati 2
  • Faramarz Vatankhah 3
1 Professor, Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
2 2. Assistant Prof., Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.
3 MSc. of Auditing, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
چکیده [English]

In this study, the effects of female representation on a firm's audit committees on the financial and non-financial performance of companies listed on the Tehran Stock Exchange have been studied. Therefore, 114 companies from 2013 to 2019 were studied. Financial performance indicators include 5 measures including return on assets, Tobin's Q ratio, return on equity, operating profit growth, and price to profit ratio, and non-financial performance indicators include 4 measures including defect-free rate, market share ratio, product market competition, and Intellectual capital. According to the literature, it was expected that female representation on the audit committee would have a positive and significant effect on the performance of companies. These hypotheses were tested by a multivariate regression test. In sum, the results show that the female representation on the audit committee has a positive and significant effect on the non-financial performance and has a negative effect on the financial performance of companies. Therefore, it is recommended that this issue be considered by shareholders, regulators, and other actors in corporate governance.

کلیدواژه‌ها [English]

  • Audit Committee
  • Gender Diversity
  • Financial and Non-Financial Performance
 
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