بررسی تاثیر کیفیت کمیته حسابرسی بر سطح افشای مسئولیت پذیری اجتماعی شرکت

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار گروه حسابداری دانشکده علوم انسانی دانشگاه آزاد اسلامی واحد تهران شرق، تهران، ایران

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

چکیده

هدف این پژوهش، بررسی ارتباط بین کیفیت کمیته حسابرسی و سطح افشای مسئولیت ­­اجتماعی شرکت است. مسئولیت­­ اجتماعی، شامل مجموعه وظایف و تعهدهایی است که شرکت باید در جهت حفظ، مراقبت و کمک به جامعه­ ای که در آن فعالیت می­ کند، انجام دهد. در این پژوهش برای سنجش سطح افشای مسئولیت­ اجتماعی شرکت­ ها از الگوی میشرا و همکاران  و برای سنجش تاثیر کیفیت کمیته حسابرسی در افشای اطلاعات از متغیرهای پیشنهادی پرسونز و روهانا و همکاران و هیشام و همکاران استفاده شده است. دوره زمانی مورد مطالعه شامل سال­ های 1390 الی 1394 و نمونه برگزیده متشکل از 67 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران است. همچنین برای آزمون فرضیه‌های پژوهش از روش رگرسیون حداقل مربع‌های معمولی استفاده شد. یافته­ های حاصل از آزمون فرضیه‌های پژوهش نشان می‌دهد که پس از کنترل متغیرهای اندازه شرکت، نسبت ارزش دفتری به ارزش بازار حقوق صاحبان سهام و ریسک سیستماتیک، بین استقلال کمیته حسابرسی، تخصص اعضای کمیته حسابرسی و اندازه کمیته حسابرسی با سطح افشای مسئولیت­ پذیری اجتماعی شرکت رابطه مثبت و معناداری وجود دارد. همچنین بین تعداد جلسات اعضای کمیته حسابرسی و سطح افشای مسئولیت­ پذیری اجتماعی شرکت رابطه ­ای مثبت برقرار است که معنادار نیست. با توجه به یافته­ های پژوهش، می‌توان ادعا کرد با افزایش کیفیت کمیته حسابرسی، میزان سطح افشای مسئولیت­ پذیری اجتماعی شرکت، افزایش می­ یابد. در نتیجه پیشنهاد می­ گردد که شرکت­ ها برای افزایش سطح مسئولیت­ پذیری اجتماعی که مقوله با اهمیتی است، به کیفیت کمیته حسابرسی توجه ویژه نمایند.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Effect on the Quality of the Audit Committee on Disclosure level of Corporate Social Responsibility

نویسندگان [English]

  • Zohreh Hajiha 1
  • Hosien Rajabdori 2
چکیده [English]

The aim of this study is to investigate the relationship between the quality of the audit committee and the corporate social responsibility disclosure level. Social responsibility is including a set of tasks and commitments that the company needs to do for maintaining, care and assistance to the community in which it acts. It has used from Mishra and colleagues to evaluate corporate social responsibility disclosure level in this study and from the proposed variables of Personz and Rouhana and co-workers and Hysham and colleagues to assess the impact on the quality of the audit committee disclosure. The period of study is from 2011 to 2015 and the sample is consists of 67 companies listed on the Tehran Stock Exchange. It was used from ordinary least squares regression method to test research hypotheses.  The results of hypothesis testing showed there is a significant positive relationship after controlling for factors including size, ratio of book value to market value of equity and systemic risk, the audit committee independence, expertise of the members of the audit committee and the audit committee with the disclosure of corporate social responsibility; Also, there is a positive relationship between the number of members of the audit committee and the disclosure of corporate social responsibility which is not significant. According to the research findings, it is claimed to increase the quality of the audit committee, the corporate social responsibility disclosure level is increased. As a result, it is suggested that companies increase the level of social responsibility that is an important issue, pay special attention to the quality of the audit committee.

کلیدواژه‌ها [English]

  • Quality of the Audit Committee
  • Information Disclosure
  • Social responsibility
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