بررسی تأثیر تنوع جنسیتی در هیئت مدیره و کمیتۀ حسابرسی بر کیفیت سود

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران.

2 دانشیار حسابداری، دانشگاه زنجان، زنجان، ایران.

چکیده

هدف: هدف مطالعة حاضر، بررسی تأثیر حضور حداقل یک نمایندۀ زن در هیئت مدیره و کمیتۀ حسابرسی (تنوع جنسیتی) بر کیفیت سود از طریق تحلیل داده‌های 152 شرکت پذیرفته شده در بورس اوراق بهادار تهران (1395-1391) است.
روش: روش گردآوری داده‌ها آرشیوی است و برای آزمون فرضیه‌های پژوهش، از تحلیل رگرسیون با رویکرد داده‌های ترکیبی نامتوازن استفاده شده است.
یافته‌ها: یافته‌ها حاکی از تأثیر معنادار حضور زنان در کمیتۀ حسابرسی بر کیفیت سود است. اما در مقابل نتایج پژوهش نشان داد که تنوع جنسیتی در هیئت مدیره تأثیر معناداری بر کیفیت سود شرکت‌ها ندارد.
نتیجه‌گیری: حضور زنان در ارکان نظام راهبری روش مناسبی برای بهبود فرایند نظارت بر مدیریت و کیفیت گزارشگری مالی تلقی می‌شود. حضور نمایندگان زن موجب افزایش استقلال اعضای هیئت مدیره و کمیته‌های حسابرسی شده و در نتیجه کیفیت سود را بهبود می‌بخشد.

کلیدواژه‌ها


منابع
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