بررسی اثر میانجی بکارگیری کلان‌داده در رابطه‌ میان حاکمیت هیئت مدیره و تأخیر در ارائه‌ گزارش حسابرسی

مطالعات اخلاق و رفتار در حسابداری و حسابرسی

مقاله 6، دوره 3، شماره 3، مهر 1402، صفحه 147-180   

نوع مقاله: مقاله پژوهشی

شناسه دیجیتال (DOI): 10.22034/sebaa.2023.705205

نویسنده

آناهیتا زندی^*

استادیار، گروه حسابداری، واحد شهر قدس، دانشگاه آزاد اسلامی، تهران، ایران

چکیده

هدف: هدف پژوهش حاضر، بررسی نقش میانجی استفاده از کلان‌داده در رابطه‌ میان حاکمیت هیئت مدیره و تأخیر در گزارش حسابرسی است.
روش: تعداد 152 شرکت پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 1395-1400 به‌عنوان نمونه پژوهش انتخاب شدند. همچنین برای بررسی رابطه‌ میان حاکمیت هیئت مدیره، بکارگیری کلان‌داده، و تأخیر در گزارش حسابرسی، از حداقل مربعات معمولی، مدل‌سازی معادله‌ ساختاری، استفاده شده است.
یافته‌ها: نتایج نشان داد که می‌توان از کلان‌داده به عنوان پیش‌بینی‌کننده‌ تأخیر در ارائه‌ گزارش حسابرسی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران استفاده کرد. همچنین هنگامی که از کلان‌داده به عنوان میانجی استفاده می‌شود، حاکمیت هیئت مدیره تأثیر معناداری روی تأخیر در گزارش حسابرسی دارد.
نتیجه‌گیری: این پژوهش، سرمایه‌گذاران و ذینفعان را نسبت به اهمیت بکارگیری کلان‌داده و رویه‌های حاکمیت شرکتی در کاهش تأخیر در ارائه‌ گزارش حسابرسی آگاه می‌سازد. همچنین می‌تواند در ایجاد الزامات گزارش حسابرسی و اِعمال قوانین جهت تضمین انتشار به‌موقع گزارش حسابرسی، به قانون‌گذاران کمک نماید. همچنین تحقیق حاضر شواهد خاصی از نقش بکارگیری کلان‌داده در میانجی‌گری رابطه‌ میان حاکمیت هیئت مدیره و تأخیر در ارائه‌ گزارش حسابرسی را فراهم می‌کند.

کلیدواژه‌ها

حاکمیت هیئت مدیره؛ گزارش حسابرسی؛ کلان‌داده

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