بررسي ارتباط بين ساختار راهبري شركتي و احتمال گزارشگري مالي متقلبانه شركت ها

The Relationship between Corporate Governance Mechanisms and the Likelihood of Fraudulent Financial Reporting

هدف از انجام اين تحقيق بررسي ارتباط بين ساختار راهبري شركتي و احتمال گزارشگري مالي متقلبانه شركت‌ها است. اين تحقيق به روش توصيفي-همبستگي انجام شده و از نوع تحقيقات كاربردي است. جامعه آماري تحقيق را كليه شركت هاي پذيرفته شده در بورس اوراق بهادار تهران طي سال هاي 1388 تا 1394 تشكيل مي‌دهند و نمونه اي از 114 شركت كه در تمام طول دوره تحقيق در بازار بورس فعال بوده اند، مورد مطالعه قرار گرفت. داده‌هاي تحقيق از صورت هاي مالي شركت ها استخراج گرديده و با استفاده از مدل رگرسيون لجستيك به روش داده هاي تركيبي مورد تجزيه و تحليل قرار گرفت. يافته‌هاي تحقيق نشان داد كه تعداد اعضاي هيات مديره تاثير معناداري بر احتمال گزارشگري مالي متقلبانه ندارد. در حالي كه هريك از شاخص هاي استقلال اعضاي هيات مديره، اندازه كميته حسابرسي، عملكرد واحد حسابرسي داخلي و استقلال كميته حسابرسي تاثير معكوس بر احتمال گزارشگري مالي متقلبانه داشتند.

The aim of conducting this study is to examine the relationship between corporate governance mechanisms and possibility of fraudly financial reporting by companies. This study is conducted by using a descriptive – correlation method and is an applied study. Population of this study is consisted of all companies listed on Tehran Stock Exchange during the time period of 2009 to 2015 and 114 companies have been studied in stock market during the time period of this study and have been. Research data were extracted from financial statements of companies and was analyzed by using logistic regression model by using panel data method. Research findings indicated that the number of board’s members doesn’t have a significant effect on possibility of fraudulent financial reporting; while, the role of each of corporate indicators of ratio of independent board’s members, size of audit committee, independence of audit committee and performance of internal audit unit was found to be significant in possibility of fraudulent financial reporting. According to research findings, each of the indicators of independence of board’s members, size of audit commitment and performance of internal audit unit have a reverse and independence of audit committee has a reverse effect on possibility of fraudulent financial reports.