حاکمیت شرکتی،کیفیت حسابرسی داخلی و کیفیت سود وگزارشگری مالی

در پی رسوایی ها وبحران مالی جهانی اخیر،موضوع حاکمیت شرکتی وکنترل واحدهای اقتصادی بیش از پیش مورد توجه قرار گرفته است وهمچنین نگرانی های جدی را در مورد کیفیت سود،استفاده از سود گزارش شده ومسائل اخلاقی کسانی که این گزارش ها را تهیه وحسابرسی می کنند،به وجود آورد. واﺣﺪﻫﺎی اﻗﺘﺼﺎدی، ﻫﻤﻮاره ﺑﻪ دﻧﺒﺎل ﺳﻮدآوری 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 اﻗﺘﺼﺎدی، وﻇﯿﻔﻪ ﭘﺎﺳﺨﮕﻮﯾﯽ ﺑﻪ اﻓﺮاد ﺑﯿﺮون از ﺷﺮﮐﺖ را ﻧﯿﺰ ﺑﺮ ﻋﻬﺪه دارﻧﺪ. ﮐﺎراﺗﺮﯾﻦ ﺷﮑﻞ ﭘﺎﺳﺨﮕﻮﯾﯽ، ﺑﺮ اﺳﺎس ﺷﻮاﻫﺪ ﺗﺠﺮﺑﯽ، ﮔﺰارﺷﮕﺮی ﻣﺎﻟﯽ ﻣﯽ ﺑﺎﺷﺪ. ﮐﯿﻔﯿﺖ ﮔﺰارﺷﮕﺮی ﻣﺎﻟﯽ ﺑﯿﺎﻧﮕﺮ دﻗﺖ و ﺻﺤﺖ ﮔﺰارش ﻫﺎی ﻣﺎﻟﯽ در ﺑﯿﺎن اﻃﻼﻋﺎت ﻣﺮﺑﻮط ﺑﻪ ﻋﻤﻠﯿﺎت ﺷﺮﮐﺖ، ﺧﺼﻮﺻﺎً ﺟﺮﯾﺎن ﻫﺎی ﻧﻘﺪ ﻣﻮرد اﻧﺘﻈﺎر، ﺑﻪ ﻣﻨﻈﻮر آﮔﺎه ﮐﺮدن ﺳﺮﻣﺎﯾﻪ ﮔﺬاران اﺳﺖ. ﻟﺬا ﻣﻄﺎﻟﻌﻪ ﻋﻮاﻣﻞ ﻣﺆﺛﺮ ﺑﺮ ﮐﯿﻔﯿﺖ ﮔﺰارﺷﮕﺮی ﻣﺎﻟﯽ و کیفیت سود حائز اﻫﻤﯿﺖ ﻣﯽ ﺑﺎﺷﺪ.وازطرفی کنترل های داخلی و حسابرسی داخلی از مولفه های مهم حاکمیت شرکتی محسوب می شوند. طراحی و اجرای کنترل های داخلی هماهنگ و استفاده از خدمات حسابرسی داخلی راهکاری موثر برای ارزیابی اعمال و اثربخشی کنترل ها، و ایفای مسئولیت پاسخگویی از هر مدل نظام حاکمیت شرکتی است.هدف اصلی این مقاله ایجاد رابطه بین حاکمیت شرکتی و کیفیت حسابرسی داخلی و همچنین کیفیت سود و گزارشگری مالی است.

corporate governance، quality of internal audit and financial reporting

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.