ارتباط بین سازوکارهای راهبری شرکتی و افشای موضوعات کلیدی حسابرسی با در نظر گرفتن نقش هزینه‌های نمایندگی

نوع مقاله : مقاله پژوهشی

نویسندگان

گروه حسابداری، واحد تبریز، دانشگاه آزاد اسلامی، تبریز، ایران.

10.22103/jak.2025.24035.4094

چکیده

هدف: بررسی ارتباط بین سازوکارهای راهبری شرکتی و افشای موضوعات کلیدی حسابرسی با در نظر گرفتن نقش هزینه‌های نمایندگی.
 
روش: این پژوهش از لحاظ هدف کاربردی، و از نظر روش، علی- پس‌رویدادی است. جامعه آماری این پژوهش شامل شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران و حجم نمونه مورد بررسی 101 شرکت و دوره پژوهش 7 ساله، در بازه زمانی 1395 تا 1401 را شامل می‌شود. به منظور تجزیه و تحلیل آماری از رگرسیون خطی چند متغیره با بهره‌گیری از روش حداقل مربعات معمولی و رویکرد تابلویی استفاده شده است.
 
یافته‌ها: یافته‌های پژوهش نشان می‌دهد بین سازوکارهای راهبری شرکتی درونی و بیرونی و افشای موضوعات کلیدی حسابرسی ارتباط معنادار و مثبت وجود دارد. همچنین، نتایج نشان داد هزینه‌های نمایندگی بر ارتباط بین سازوکارهای راهبری شرکتی درونی و بیرونی و افشای موضوعات کلیدی تأثیر مثبت و معنادار وجود دارد.
 
نتیجه‌گیری: با تقویت سازوکارهای راهبری شرکتی درونی و بیرونی، کیفیت افشای موضوعات کلیدی حسابرسی افزایش می‌یابد و اهمیت بالای راهبری شرکتی در شفافیت گزارش‌های حسابرسی برجسته می‌شود. همچنین، با افزایش هزینه‌های نمایندگی رابطه مثبت بین سازوکارهای راهبری شرکتی درونی و بیرونی و افشای موضوعات کلیدی حسابرسی تشدید می‌شود. به عبارت دیگر، هزینه‌های نمایندگی نقش تقویت‌کننده داشته و باعث می‌شود که تأثیر سازوکارهای راهبری شرکتی بر افشای موضوعات کلیدی حسابرسی بیشتر شود.

کلیدواژه‌ها


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