بررسی نقش تعدیلی حاکمیت شرکتی بر ارتباط بین کمیته حسابرسی و مدیریت سود واقعی

ﻣﺪﯾﺮان ﺷﺮﮐﺖﻫﺎ ﺗﻼش ﻓﺰاﯾﻨﺪه ای ﺑﺮای اﻓﺰاﯾﺶ ﻣﻨﺎﻓﻊ ﺷﺨﺼﯽ و دﺳﺘﯿﺎﺑﯽ ﺑﻪ ﺟﺎﯾﮕﺎه ﺑﺮﺗﺮ اﻧﺠﺎم ﻣﯽدﻫﻨﺪ. ﺑﺎ اﯾﻦ وﺟﻮد، ﺷﺮﮐﺖﻫﺎ ﻣﮑﺎﻧﯿﺰمﻫﺎﯾﯽ را ﺟﻬﺖ ﮐﺎﻫﺶ رﻓﺘﺎرﻫﺎی ﻓﺮﺻﺖ ﻃﻠﺒﺎﻧﻪ و ﮐﺎﻫﺶ ﺗﻀﺎد ﻣﻨﺎﻓﻊ ﺑﺮﻗﺮار ﻣﯽﮐﻨﻨﺪ. ﻧﻮﻇﻬﻮرﺑﻮدن و اﻟﺰام وﺟﻮد ﮐﻤﯿﺘﻪ ﺣﺴﺎﺑﺮﺳﯽ ﺑﻪ ﻋﻨﻮان ﺟﺰﺋﯽ از ﺳﺎﺧﺘﺎر ﺣﺎﮐﻤﯿﺖ ﺷﺮﮐﺘﯽ و ﻧﻘﺶ و وﯾﮋﮔﯽﻫﺎی آن ﺑﻪ ﻋﻨﻮان اﺑﺰاری ﺑﺮای ﮐﺎﻫﺶ ﻫﺰﯾﻨﻪﻫﺎی ﻧﻤﺎﯾﻨﺪﮔﯽ در ﺷﺮﮐﺖﻫﺎی اﯾﺮاﻧﯽ ﻣﻮﺿﻮع ﺑﺤﺚ ﺑﺮاﻧﮕﯿﺰی اﺳﺖ، اﯾﻦ ﺗﻤﺎﯾﻞ ﺧﺼﻮﺻﺎ زﻣﺎﻧﯽ ﮐﻪ ﺑﺤﺚ ﮐﯿﻔﯿﺖ ﺳﻮد از ﻃﺮﯾﻖ اﻗﻼم واﻗﻌﯽ ﻣﻄﺮح اﺳﺖ ﭘﺮ رﻧﮕﺘﺮ ﻣﯽﺷﻮد ﭼﺮا ﮐﻪ اﺣﺘﻤﺎل ﮐﺸﻒ ﻣﺪﯾﺮﯾﺖ ﺳﻮد از ﻃﺮﯾﻖ اﻗﻼم واﻗﻌﯽ ﮐﻤﺘﺮ اﺳﺖ. از اﯾﻦ رو، ﻫﺪف ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺑﺮرﺳ ﯽ ﻧﻘﺶ ﺗﻌﺪﯾﻠ ﯽ ﺣﺎﮐﻤﯿ ﺖ ﺷﺮﮐﺘ ﯽ ﺑﺮ ارﺗﺒﺎط ﺑﯿﻦ ﮐﻤﯿﺘﻪ ﺣﺴﺎﺑﺮﺳ ﯽ و ﻣﺪﯾﺮﯾﺖ ﺳﻮد واﻗﻌ ﯽ در ﺷﺮﮐﺖﻫﺎی ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان ﻣﯽﺑﺎﺷﺪ. در اﯾﻦ راﺳﺘﺎ، ﺗﻌﺪاد 120 ﺷﺮﮐﺖ ﺑﺮای دوره زﻣﺎﻧﯽ 1396ﺗﺎ 1401 اﻧﺘﺨﺎب ﮔﺮدﯾﺪ. ﻫﺪف ﭘﮋوﻫﺶ ﮐﺎرﺑﺮدی و روش ﺷﻨﺎﺳﯽ آن از ﻧﻮع ﭘﺲ روﯾﺪادی اﺳﺖ. از روﯾﮑﺮد دادهﻫﺎی ﺗﺮﮐﯿﺒﯽ ﺑﺮای آزﻣﻮن ﻓﺮﺿﯿﻪ ﻫﺎی ﭘﮋوﻫﺶ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﻧﺘﯿﺠﻪ آزﻣﻮن ﻓﺮﺿﯿﻪ اول ﻧﺸﺎن داد ﮐﻪ ﺑﯿﻦ ﮐﻤﯿﺘﻪ ﺣﺴﺎﺑﺮﺳﯽ و ﻣﺪﯾﺮﯾﺖ ﺳﻮد واﻗﻌﯽ ارﺗﺒﺎط ﻣﻨﻔﯽ و ﻣﻌﻨﯽ داری وﺟﻮد دارد. در ﺣﻘﯿﻘﺖ، اﺛﺮﺑﺨﺸﯽ ﮐﻤﯿﺘﻪ ﺣﺴﺎﺑﺮﺳﯽ ﻣﯽﺗﻮاﻧﺪ ﻣﻮﺟﺐ ﮐﺎﻫﺶ ﻣﺪﯾﺮﯾﺖ ﺳﻮد واﻗﻌﯽ ﺷﺮﮐﺖ ﺷﻮد. ﻫﻤﭽﻨﯿﻦ، ﻧﺘﯿﺠﻪ آزﻣﻮن ﻓﺮﺿﯿﻪ دوم ﻧﺸﺎن داد ﮐﻪ ﺑﯿﻦ ﮐﻤﯿﺘﻪ ﺣﺴﺎﺑﺮﺳﯽ و ﻣﺪﯾﺮﯾﺖ ﺳﻮد واﻗﻌﯽ ارﺗﺒﺎط ﻣﻨﻔﯽ و ﻣﻌﻨﯽ داری وﺟﻮد دارد. در واﻗﻊ راﺑﻄﻪ ﻣﻨﻔﯽ ﮐﻤﯿﺘﻪ ﺣﺴﺎﺑﺮﺳﯽ ﺑﺎ ﻣﺪﯾﺮﯾﺖ ﺳﻮد واﻗﻌﯽ ﺑﺮای ﺷﺮﮐﺖ ﻫﺎﯾﯽ ﮐﻪ از ﺣﺎﮐﻤﯿﺖ ﺷﺮﮐﺘﯽ ﻗﻮیﺗﺮی ﺑﺮﺧﻮردارﻧﺪ ﺗﺸﺪﯾﺪ میشود.

investigation the moderating role of corporate governance on the relationship between audit committee and real earnings management

corporate managers are making an increasing effort to increase their personal interests and achieve a superior position. nevertheless, companies establish mechanisms to reduce opportunistic behavior and reduce conflict of interest. therefore, the aim of the present study is to investigation the moderating role of corporate governance on the relationship between the audit committee and real earnings management in companies listed on the tehran stock exchange. in this regard, 120 companies were selected for the period of 2017-2022. the purpose of applied research and its methodology is post-event type. the combined data approach has been used to test the research hypotheses. eviews statistical software was used to test research hypotheses.the result of the first hypothesis test showed that there is a negative and significant relationship between the audit committee and real earnings management. in fact, the effectiveness of the audit committee can reduce the company's real earnings management. also, the result of the second hypothesis test showed that with the moderating role of corporate governance between the audit committee i and real earnings management, there is a negative and significant relationship.