تأثیر ویژگی‌های کمیتۀ حسابرسی بر ریسک شرکت

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار حسابداری، دانشگاه پیام نور، تهران، ایران.

2 کارشناس ارشد حسابداری، دانشگاه مازندران، بابلسر، ایران.

چکیده

کمیتۀ حسابرسی یکی از سازوکارهای راهبری شرکتی است که در رابطه با نقش و ویژگی‌های آن در پایش و راهبری ریسک واحدهای تجاری شواهد اندکی وجود دارد. بدین‌منظور، هدف این پژوهش بررسی تأثیر ویژگی‌های کمیتۀ حسابرسی بر ریسک واحدهای تجاری است. بر این‌اساس، تأثیر دو ویژگی این کمیته یعنی میزان تخصص حسابداری و استقلال کمیتۀ حسابرسی بر ریسک شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران به‌صورت داده‌های ترکیبی از سال 1391 تا 1393 مورد بررسی قرار گرفته است. جهت سنجش ریسک از معیار نوسان‌پذیری بازدۀ سهام که از طریق الگوی ناهمسانی شرطی خودرگرسیونی تعمیم‌یافته اندازه‌گیری می‌شود، استفاده شده است. نتایج پژوهش نشان داد که تخصص حسابداری و استقلال کمیتۀ حسابرسی بر نوسان‌پذیری بازدۀ سهام به‌عنوان معیار ریسک تأثیر مثبت دارند.

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