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تأثیر حضور زنان در هیئتمدیره و کمیتۀ حسابرسی بر بینظمی مالی | ||
زن در توسعه و سیاست | ||
دوره 21، شماره 3، مهر 1402، صفحه 743-760 اصل مقاله (788.7 K) | ||
نوع مقاله: پژوهشی | ||
شناسه دیجیتال (DOI): 10.22059/jwdp.2023.350519.1008272 | ||
نویسندگان | ||
وحید اسکو* 1؛ مجید مرادی2؛ محمد نوروزی1؛ شهرزاد سراج3 | ||
1استادیار، گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه گنبدکاووس، گنبدکاووس، ایران. | ||
2استادیار، گروه حسابداری، دانشکده مدیریت، موسسه غیرانتفاعی ناصر خسرو، ساوه، ایران. | ||
3استادیار، گروه حسابداری، دانشگاه آزاد اسلامی، واحد فیروزکوه، تهران، ایران. | ||
چکیده | ||
براساس نظریۀ جامعهپذیری جنسیتی، زنان و مردان در مواجهه با رشد اخلاقی گوناگون، ارزشهای متفاوتی از خود نشان میدهند؛ بنابراین حضور زنان در ترکیب کمیتۀ حسابرسی و هیئتمدیره موجب اثربخشی بیشتر سازمان میشود و این امر نیز با رفتار فرصتطلبانۀ مدیران موجب کاهش بینظمیهای مالی در شرکتها میشود. در این راستا هدف از این پژوهش، تأثیر حضور زنان در هیئتمدیره و کمیتۀ حسابرسی بر تخلفات حسابداری است. پژوهش حاضر از نظر هدف کاربردی، و از نظر روش گردآوری دادهها نیمهتجربی پسرویدادی در زمینۀ تحقیقات اثباتی حسابداری است. دادههای پژوهش از لوحهای فشرده، آرشیو آماری، تصویری و سایت بورس اوراق بهادار تهران و نرمافزار راهورد نوین جمعآوری شده است. درنهایت با توجه به حجم نمونهها، از نسخۀ سیزدهم نرمافزار EViews و Stata برای تجزیه و تحلیل دادهها استفاده شد. یافتههای پژوهش حاکی از آن است که حضور زنان در کمیتۀ حسابرسی سبب کاهش تخلفات مالی در شرکتها میشود. همچنین یافتهها نشان میدهد حضور زنان در هیئتمدیره با نظارت بر رفتار فرصتطلبانۀ مدیران میتواند تأثیر منفی و معناداری بر تخلفات مالی داشته باشد. با توجه به اینکه تنوع جنسیتی بیانگر تفاوت ویژگیهای اخلاقی و شخصیتی زن و مرد است و اعمال افراد بازتابی از افکار و احساسات درونی آنها است، حضور زنان در ترکیب کمیتۀ حسابرسی و هیئتمدیره سبب کاهش هزینههای نمایندگی شرکتها و درنتیجه افزایش اثربخشی سازمان میشود. | ||
کلیدواژهها | ||
بینظمی حسابداری؛ حضور زنان در کمیتۀ حسابرسی؛ زنان در هیئتمدیره | ||
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