ﺗﺄﺛﯿﺮ ﮐﯿﻔﯿﺖ ﺳﯿﺴﺘﻢ ﻣﺪﯾﺮﯾﺖ رﯾﺴﮏ ﺳﺎزﻣﺎﻧﯽ و وﯾﮋﮔﯽﻫﺎي ﮐﻤﯿﺘﻪ ﺣﺴﺎﺑﺮﺳﯽ ﺑﺮ ﺷﻬﺮت ﺷﺮﮐﺖ

The Effect of the Quality of the Enterprise Risk Management System and the Characteristics of the Audit Committee on the Reputation of Companies

ﻃﯽ ﭼﻨﺪ دﻫﻪ ﮔﺬﺷﺘﻪ، ﺷﻬﺮت ﺷﺮﮐﺖ اﻫﻤﯿﺖ ﻓﺰاﯾﻨﺪهاي ﺑﺮاي ﻣﺪﯾﺮان و داﻧﺸﮕﺎﻫﯿﺎن ﭘﯿﺪا ﮐﺮده اﺳﺖ. ﺗﺤﻘﯿﻘﺎت ﻧﺸﺎن داده اﺳﺖ ﮐﻪ رﯾﺴﮏ ﺷﻬﺮت، ﯾﺎ ﺧﻄﺮ از دﺳﺖ دادن ﺷﻬﺮت، از ﻫﻤﻪ رﯾﺴﮏﻫﺎي ﺷﺮﮐﺖ ﻧﺸﺎت ﻣﯽﮔﯿﺮد. ﻫﻨﮕﺎﻣﯽﮐﻪ ﯾﮏ رﯾﺴﮏ، ﺷﺮﮐﺖ را وارد ﺑﺤﺮان ﻣﯽﮐﻨﺪ، ﻣﻤﮑﻦ اﺳﺖ ﻣﻨﺎﻓﻊ ﺑﺮﺧﯽ از ذﯾﻨﻔﻌﺎن ﺑﺮآورده ﻧﺸﻮد و ﺷﻬﺮت ﺷﺮﮐﺖ ﻣﻤﮑﻦ اﺳﺖ از ﺑﯿﻦ ﺑﺮود. ﻫﺮﭼﻪ ﮐﯿﻔﯿﺖ ﺳﯿﺴﺘﻢ ﻣﺪﯾﺮﯾﺖ رﯾﺴﮏ ﺳﺎزﻣﺎﻧﯽ ﻣﺆﺛﺮﺗﺮ ﺑﺎﺷﺪ، ﺷﺮﮐﺖ ﺑﺎ ﺑﺤﺮانﻫﺎي ﮐﻤﺘﺮي ﻣﻮاﺟﻪ ﺧﻮاﻫﺪ ﺷﺪ و ﺧﻄﺮ ﮐﻤﺘﺮي ﺑﺮاي از دﺳﺖ دادن ﺷﻬﺮت ﺷﺮﮐﺖ وﺟﻮد ﺧﻮاﻫﺪ داﺷﺖ. ﻫﺪف از اﯾﻦ ﻣﻘﺎﻟﻪ ﺑﺮرﺳﯽ ﺗﺄﺛﯿﺮ ﮐﯿﻔﯿﺖ ﺳﯿﺴﺘﻢ ﻣﺪﯾﺮﯾﺖ رﯾﺴﮏ ﺳﺎزﻣﺎﻧﯽ و وﯾﮋﮔﯽﻫﺎي ﮐﻤﯿﺘﻪ ﺣﺴﺎﺑﺮﺳﯽ ﺑﺮ ﺷﻬﺮت ﺷﺮﮐﺖﻫﺎي ﭘﺬﯾﺮﻓﺘﻪﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان ﻣﯽﺑﺎﺷﺪ. ﺟﺎﻣﻌﻪ آﻣﺎري ﭘﮋوﻫﺶ ﺷﺮﮐﺖﻫﺎي ﭘﺬﯾﺮﻓﺘﻪﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان ﻣﯽﺑﺎﺷﺪ ﮐﻪ از اﯾﻦ ﻣﯿﺎن ﺗﻌﺪاد 100 ﺷﺮﮐﺖ ﺑﻪﻋﻨﻮان ﻧﻤﻮﻧﻪ اﻧﺘﺨﺎب و ﺑﺮرﺳﯽ ﮔﺮدﯾﺪﻧﺪ. ﻧﺘﺎﯾﺞ ﺣﺎﺻﻞ از آزﻣﻮن ﻣﺪل رﮔﺮﺳﯿﻮﻧﯽ ﺑﻪ روش ﺗﻮﺑﯿﺖ ﻧﺸﺎن داد ﮐﻪ ﮐﯿﻔﯿﺖ ﺳﯿﺴﺘﻢ ﻣﺪﯾﺮﯾﺖ رﯾﺴﮏ ﺳﺎزﻣﺎﻧﯽ و وﯾﮋﮔﯽﻫﺎي ﮐﻤﯿﺘﻪ ﺣﺴﺎﺑﺮﺳﯽ ﺑﺮ ﺷﻬﺮت ﺷﺮﮐﺖﻫﺎي ﻣﻮردﻣﻄﺎﻟﻌﻪ ﺗﺄﺛﯿﺮ ﻣﻌﻨﯽدار دارد.

Over the last several decades, corporate reputation has gained increasing importance for both managers and academics. Research on corporate reputation has generally argued that reputational risk, or risk of reputation loss, stems from all company risks. When a risk drives a firm into a crisis, some stakeholders' interests may go unsatisfied, and the firm's corporate reputation may be eroded. The more effective the enterprise risk management system is, the fewer crises a company will face and the less risk there will be to lose its corporate reputation.The purpose of this study is to investigate the effect of the quality of enterprise risk management system and the characteristics of the audit committee on the reputation of companies listed on the Tehran Stock Exchange. The statistical population of the study is the companies listed on the Tehran Stock Exchange, of which 100 companies were selected as a sample. The results of Tobit regression model test showed that the quality of enterprise risk management system and the characteristics of the audit committee have a significant effect on the reputation of the companies under study.