بررسی تأثیر تنوع جنسیتی در کمیتۀ حسابرسی بر حق‎الزحمۀ حسابرسیِ شرکت‎های پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشکدۀ علوم انسانی، دانشگاه زنجان، زنجان، ایران

2 دانشجوی دکتری حسابداری، واحد قزوین، دانشگاه آزاد اسلامی، قزوین، ایران

چکیده

تنوع جنسیتی به افزایش ارتباطات، به‎کارگیری دیدگاه‌های متنوع و اثربخشی در هیئت‎مدیره و کمیتۀ حسابرسی منجر می‌شود. مسئولیت‎پذیری زیاد زنان و حضور بهتر آنها در جلسه‎ها در مقایسه با مردان، ممکن است رفتار و اثربخشی جلسه‎ها را بهبود دهد. براساس مطالعات، حضور نمایندۀ زن در کمیتۀ حسابرسی می‌تواند به اثربخشی آن کمک کرده و به بهبود فعالیت‌های نظارتی بینجامد و به‎دنبال آن حق‎الزحمۀ حسابرسی را نیز تعدیل کند. بدین منظور، پژوهش حاضر به بررسی تأثیر حضور حداقل یک نمایندۀ زن در کمیتۀ حسابرسی، بر حق‎الزحمۀ حسابرسی می‌پردازد. داده‌های 136 شرکت پذیرفته شده در بورس اوراق بهادار تهران (544 مشاهده) طی سال‌های 1391 تا 1394 با استفاده از تحلیل رگرسیون با رویکرد داده‌های ترکیبی آزمون شد. یافته‌ها حاکی از آن‌ است، حضور حداقل یک نمایندۀ زن در کمیتۀ حسابرسی می‌تواند حق‎الزحمۀ حسابرسی را کاهش دهد که مطابق با دیدگاه عرضه در این زمینه است.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Impact of Gender Diversity in the Audit Committee on the Audit Fees of Companies Listed in Tehran Stock Exchange

نویسندگان [English]

  • Mohammad Imani 1
  • Mostafa Abdi 2
  • Mahdi K Azemi Olum 2
1 Associate Prof. in Accounting, Faculty of Human Sciences, Zanjan University, Zanjan, Iran
2 Ph.D. Candidate in Accounting, Faculty of Management & Accounting, Islamic Azad University, Qaznin, Iran
چکیده [English]

Abstract

Gender diversity leads to increased communication and taking into account the diverse perspectives and effectiveness of the board and audit committee. A high level of women's responsibility and their better attendance at meetings than mens improves the behavior and effectiveness of the sessions. According to the studies, the presence of women's representative in the Audit Committee could help to improve effectiveness and regulatory activities, and subsequently modify audit fees. For this purpose, this study examines the impact of the presence of at least one female representative on the Audit Committee's audit pricing right. For this experimental study, a sample of 136 participants (544 observations) listed on the TSE during the years 2012 to 2016 and their data was analized using regression analysis with panel data approach. The results show that the presence of at least one female member of Audit Committee may reduce audit fees. This finding is consistent with supply side perspective.
 

کلیدواژه‌ها [English]

  • Audit committee
  • Audit fees
  • Auditing
  • Corporate governance
  • Gender Diversity

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