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بررسی تاثیر اندازه و استقلال اعضای کمیته حسابرسی بر رابطه بین مسئولیت اجتماعی و کیفیت سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران | ||
مطالعات حسابرسی مطهر | ||
دوره 2، شماره 1 - شماره پیاپی 3، فروردین 1403، صفحه 91-118 اصل مقاله (626 K) | ||
نوع مقاله: مقاله پژوهشی | ||
نویسندگان | ||
علیرضا رام روز* 1؛ علی جعفری2 | ||
1استادیار، گروه حسابداری، واحد تهران شمال، دانشگاه آزاد اسلامی،تهران، ایران. | ||
2دانشجوی کارشناسیارشد، رشته حسابرسی، واحد تهران شمال، دانشگاه آزاد اسلامی، تهران، ایران. | ||
تاریخ دریافت: 13 دی 1402، تاریخ بازنگری: 25 دی 1402، تاریخ پذیرش: 24 اسفند 1402 | ||
چکیده | ||
در پژوهش حاضر به بررسی تاثیر اندازه و استقلال اعضای کمیته حسابرسی بر رابطه بین مسئولیت اجتماعی و کیفیت سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران پرداخته شده است. برای این منظور و به پیروی از سانگ (2022) در ابتدا به بررسی ارتباط بین مسئولیت اجتماعی و کیفیت سود شرکت ها پرداخته شد و سپس اثر تعدیلی ویژگی های کمیته های حسابرسی (شامل استقلال و اندازه کمیته های حسابرسی) بر این ارتباط مورد تجزیه و تحلیل قرار گرفت. پژوهش حاضر از نظر هدف کاربردی و از نظر روش گردآوری داده ها در گروه پژوهش های توصیفی- همبستگی قرار دارد. هم چنین، به منظور انتخاب حجم نمونه از روش نمونه گیری حذف سیستماتیک (غربالگری) استفاده شد که با توجه به شروط در نظر گرفته شده، در نهایت 134 شرکت در دوره زمانی 8 ساله بین سال های 1394 الی 1401 (در مجموع 1072 سال-شرکت) مورد تجزیه و تحلیل قرار گرفتند. برای بررسی فرضیه ها از روش های مربوط به رگرسیون چندمتغیره با استفاده از نرم افزار 8Eviews و با استفاده از روش داده های پانلی (تابلویی) – اثرات ثابت بهره گرفته شده است. نتایج به دست آمده در این مطالعه نشان می دهند که مسئولیت اجتماعی بر کیفیت سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، تاثیر مثبت دارد. علاوه بر این، ویژگیهای کمیته حسابرسی (مشخصا استقلال کمیته های حسابرسی) در رابطه بین مسئولیت اجتماعی و کیفیت سود در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، نقش واسطه ای ایفا میکند | ||
کلیدواژهها | ||
مسئولیت اجتماعی شرکت؛ کیفیت سود؛ استقلال کمیته حسابرسی؛ اندازه کمیته حسابرسی | ||
عنوان مقاله [English] | ||
Investigating the effect of the size and independence of audit committee members on the relationship between social responsi bility and profit quality in companies listed on the Tehran Stock Exchange | ||
نویسندگان [English] | ||
Alireza Ramrooz1؛ ali jafari2 | ||
1Assistant Professor, Department of Accounting, North Tehran Branch, Islamic Azad University,Tehran, Iran. | ||
2Master's student in auditing, North Tehran Branch, Islamic Azad University, Tehran, Iran. | ||
چکیده [English] | ||
In the present study, the effect of the size and independence of audit committee members on the relationship between social responsibility and profit quality in companies admitted to the Tehran Stock Exchange has been investigated. For this purpose and following Song (2022), the relationship between social responsibility and the quality of corporate profit was first examined, and then the moderating effect of audit committee characteristics (including the independence and size of audit committees) on this relationship was analyzed. The current research is in the descriptive-correlational research group in terms of its practical purpose and data collection method. Also, in order to select the sample size, a systematic exclusion sampling method (screening) was used, and according to the considered conditions, finally, 134 companies were selected in the 8-year period between 2015 and 2022 (a total of 1072 years- company) were analyzed. To check the hypotheses, multivariate regression methods using 8Eviews software and panel data method - fixed effects have been used. The results obtained in this study show that social responsibility has a positive effect on the quality of profit in companies listed on the Tehran Stock Exchange. In addition, the characteristics of the audit committee (especially the independence of the audit committees) play a mediating role in the relationship between social responsibility and profit quality in companies listed on the Tehran Stock Exchange | ||
کلیدواژهها [English] | ||
corporate social responsibility, profit quality, audit committee independence, audit committee size | ||
مراجع | ||
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