The Impact of Audit Committee and Its Characteristics on the Firms’ Information Environment

Document Type : Research Paper


Department of Accounting, University of Mazandaran, Babolsar, Iran


The present study aims at investigating the impact of the presence of audit committee and its characteristics on the corporate information environment. These characteristics include independence, financial expertise, size, and the gender of the audit committee. Although several methods have been discussed for measuring information environment in the accounting and finance literature, this research is pioneer in developing a comprehensive index using mathematical method to measure information environment. Given this fact, the impact of the presence of audit committee on information environment during 2008-2015, which was the period before and after the approval of the internal control guidelines, was investigated. The results of analyzing the data collected from 41 firms using panel data technique point to a positive relationship between the presence of audit committee and information environment. In addition, the impact of the audit committee characteristics on information environment during 2012-2015 and after the approval of guidelines was examined. The results of analyzing 121 firms using panel data technique indicate that independence and financial expertise are positively associated with information environment. However, no significant relationship was found between other characteristics and information environment.


Main Subjects

Article Title [Persian]

تأثیر وجود کمیتۀ حسابرسی و ویژگی‌های آن بر محیط اطلاعاتی شرکت

Authors [Persian]

  • حسین فخاری
  • یاسر رضائی پیته نوئی
گروه حسابداری ، دانشگاه مازندران، بابلسر، ایرن
Abstract [Persian]

مطالعۀ حاضر به بررسی تأثیر وجود کمیتۀ حسابرسی و ویژگی‌های آن بر محیط اطلاعاتی شرکت می‌پردازد. این ویژگی‌ها عبارت است از استقلال، تخصص مالی، اندازه و جنسیت کمیتۀ حسابرسی. اگرچه روش‌های متعددی برای اندازه‌گیری محیط اطلاعاتی ارائه شده است، در این پژوهش با درنظرگرفتن نتایج متفاوت به روش ریاضی شاخصی جامع برای سنجش محیط اطلاعاتی ارائه شده است. در این راستا، تأثیر وجود کمیتۀ حسابرسی بر محیط اطلاعاتی شرکت در بازۀ زمانی قبل و بعد از تصویب دستورالعمل کنترل‌های داخلی، طی سال‌های 1387 تا 1394 آزمون شد. نتایج بر اساس 41 شرکت از طریق داده‌های ترکیبی به روش تابلویی، رابطۀ معناداری بین وجود کمیتۀ حسابرسی و محیط اطلاعاتی شرکت نشان می‌دهد. در ادامه تأثیر ویژگی‌های کمیتۀ حسابرسی بر محیط اطلاعاتی شرکت در بازۀ زمانی بعد از تصویب دستورالعمل کنترل‌های داخلی، طی سال‌های 1391 تا 1394 آزمون شد. نتایج حاصل از بررسی 121 شرکت از طریق داده‌های ترکیبی به روش تابلویی بیانگر آن است که بین استقلال و تخصص مالی کمیتۀ حسابرسی با محیط اطلاعاتی رابطۀ مثبت معناداری وجود دارد، در حالی که رابطۀ دیگر ویژگی‌های کمیتۀ حسابرسی با محیط اطلاعاتی شرکت معنادار نیست.

Keywords [Persian]

  • حاکمیت شرکتی
  • شاخص جامع محیط اطلاعاتی
  • کمیتة حسابرسی
  • محیط اطلاعاتی شرکت
  • ویژگی‌های کمیتة حسابرسی
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