كليدواژه :
حاكميت شركتي , كيفيت حسابرسي داخلي , كيفيت سود , كيفيت گزارشگري مالي
چكيده فارسي :
در پي رسوايي ها وبحران مالي جهاني اخير،موضوع حاكميت شركتي وكنترل واحدهاي اقتصادي بيش از پيش مورد توجه قرار گرفته است وهمچنين نگراني هاي جدي را در مورد كيفيت سود،استفاده از سود گزارش شده ومسائل اخلاقي كساني كه اين گزارش ها را تهيه وحسابرسي مي كنند،به وجود آورد. واﺣﺪﻫﺎي اﻗﺘﺼﺎدي، ﻫﻤﻮاره ﺑﻪ دﻧﺒﺎل ﺳﻮدآوري و دﺳﺘﯿﺎﺑﯽ ﺑﻪ ﺛﺮوت ﺑﯿﺸﺘﺮ ﻣﯽ ﺑﺎﺷﻨﺪ. ﺑﻪ دﻻﯾﻞ ﻣﺨﺘﻠﻔﯽ ﮐﻪ ﻣﻬﻢ ﺗﺮﯾﻦ آن ﻫﺎ ﺟﺪاﯾﯽ ﻣﺎﻟﮑﯿﺖ از ﻣﺪﯾﺮﯾﺖ ﻣﯽ ﺑﺎﺷﻨﺪ، ﺷﺮﮐﺖ ﻫﺎ ﻋﻼوه ﺑﺮ وﻇﯿﻔﻪ اﻧﺠﺎم ﻓﻌﺎﻟﯿﺖ اﻗﺘﺼﺎدي، وﻇﯿﻔﻪ ﭘﺎﺳﺨﮕﻮﯾﯽ ﺑﻪ اﻓﺮاد ﺑﯿﺮون از ﺷﺮﮐﺖ را ﻧﯿﺰ ﺑﺮ ﻋﻬﺪه دارﻧﺪ. ﮐﺎراﺗﺮﯾﻦ ﺷﮑﻞ ﭘﺎﺳﺨﮕﻮﯾﯽ، ﺑﺮ اﺳﺎس ﺷﻮاﻫﺪ ﺗﺠﺮﺑﯽ، ﮔﺰارﺷﮕﺮي ﻣﺎﻟﯽ ﻣﯽ ﺑﺎﺷﺪ. ﮐﯿﻔﯿﺖ ﮔﺰارﺷﮕﺮي ﻣﺎﻟﯽ ﺑﯿﺎﻧﮕﺮ دﻗﺖ و ﺻﺤﺖ ﮔﺰارش ﻫﺎي ﻣﺎﻟﯽ در ﺑﯿﺎن اﻃﻼﻋﺎت ﻣﺮﺑﻮط ﺑﻪ ﻋﻤﻠﯿﺎت ﺷﺮﮐﺖ، ﺧﺼﻮﺻﺎً ﺟﺮﯾﺎن ﻫﺎي ﻧﻘﺪ ﻣﻮرد اﻧﺘﻈﺎر، ﺑﻪ ﻣﻨﻈﻮر آﮔﺎه ﮐﺮدن ﺳﺮﻣﺎﯾﻪ ﮔﺬاران اﺳﺖ. ﻟﺬا ﻣﻄﺎﻟﻌﻪ ﻋﻮاﻣﻞ ﻣﺆﺛﺮ ﺑﺮ ﮐﯿﻔﯿﺖ ﮔﺰارﺷﮕﺮي ﻣﺎﻟﯽ و كيفيت سود حائز اﻫﻤﯿﺖ ﻣﯽ ﺑﺎﺷﺪ.وازطرفي كنترل هاي داخلي و حسابرسي داخلي از مولفه هاي مهم حاكميت شركتي محسوب مي شوند. طراحي و اجراي كنترل هاي داخلي هماهنگ و استفاده از خدمات حسابرسي داخلي راهكاري موثر براي ارزيابي اعمال و اثربخشي كنترل ها، و ايفاي مسئوليت پاسخگويي از هر مدل نظام حاكميت شركتي است.هدف اصلي اين مقاله ايجاد رابطه بين حاكميت شركتي و كيفيت حسابرسي داخلي و همچنين كيفيت سود و گزارشگري مالي است.
چكيده لاتين :
Following the scandals and the recent global financial crisis, the issue of corporate governance and control of economic units has received more attention, as well as serious concerns about the quality of profits, the use of reported profits, and the ethical issues of those who prepare and audit these reports. ,create. Economic units are always looking for more profit and wealth. For various reasons, the most important of which is the separation of ownership from management, companies, in addition to the task of performing economic activity, also have the task of answering to people outside the company. The most characteristic form of response, based on empirical evidence, is financial reporting. The quality of financial reporting indicates the accuracy and correctness of financial reports in expressing information related to the company s operations, especially the expected cash flows, in order to inform investors. Therefore, it is important to study the factors affecting the quality of financial reporting and the quality of profit. On the other hand, internal controls and internal audit are considered important components of corporate governance. The design and implementation of coordinated internal controls and the use of internal audit services is an effective way to evaluate the application and effectiveness of controls, and to fulfill the responsibility of accountability of any corporate governance system model. The main purpose of this article is to establish a relationship between corporate governance and the quality of internal audit, as well as The quality of profit and financial reporting.
