دانلود مقاله کمیته حسابرسی و انطباق بانک اسلامی با استانداردهای حسابداری
چکیده
مقدمه
محیط گزارشگری مالی برای اتخاذ کنندگان استانداردهای AAOIFI
مروری بر مطالعات و توسعه فرضیه ها
روش شناسی تحقیق
نتایج تجربی
نتیجه گیری
منابع
Abstract
Introduction
Financial reporting environment for AAOIFI standards adopters
Literature review and hypotheses development
Research methodology
Empirical results
Conclusion
References
چکیده
این مطالعه تأثیر ویژگی‌های کمیته حسابرسی (اندازه، استقلال و تخصص) را بر انطباق با استانداردهای حسابداری مالی سازمان حسابداری و حسابرسی مؤسسات مالی اسلامی (AAOIFI) بررسی می‌کند. نمونه ما شامل 372 مشاهدات سالانه بانکی از سال 2009 تا 2015 است. با استفاده از رگرسیون های پانل، نتایج ما شواهدی را ارائه می دهد که انطباق با FAS های AAOIFI به طور مثبت تحت تأثیر اندازه کمیته حسابرسی است. با این حال، استقلال کمیته حسابرسی بر سطح انطباق تأثیری ندارد. با توجه به تخصص کمیته حسابرسی، ما یک ارتباط مثبت و معنادار بین انطباق با FAS های AAOIFI و تخصص مالی حسابداری پیدا کردیم. علاوه بر این، نتایج ما نشان می‌دهد که اعضای کمیته حسابرسی با تخصص مالی و فرهنگی حسابداری به طور مثبت و معنی‌داری با سطح انطباق با FASهای AAOIFI مرتبط هستند. جالب توجه است، یافته ما نشان می دهد که یک عضو کمیته حسابرسی با ترکیبی از تخصص فرهنگ (تخصص در بانکداری اسلامی) و تخصص مالی حسابداری نسبت به یک عضو کمیته حسابرسی که فقط تخصص مالی حسابداری دارد، سطح انطباق را بهتر بهبود می بخشد.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
This study examines the effect of audit committee characteristics (size, independence, and expertise) on compliance with the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI's) Financial Accounting Standards (FASs). Our sample consists of 372 bank-year observations from 2009 to 2015. Using panel regressions, our results provide evidence that compliance with AAOIFI's FASs is positively influenced by audit committee size. However, audit committee independence does not affect the compliance level. With respect to audit committee expertise, we find a positive and significant association between compliance with AAOIFI's FASs and accounting financial expertise. Moreover, our results reveal that audit committee members with accounting financial and culture expertise are positively and significantly associated with the level of compliance with AAOIFI's FASs. Interestingly, our finding suggests that an audit committee member with a combination of culture expertise (expertise in Islamic banking) and accounting financial expertise better improves the compliance level than an audit committee member with only accounting financial expertise.
Introduction
The global rise of the Islamic banking industry created the need for a standard-setting agency specifically for Islamic finance. On the initiative of several Islamic banks (IBs) and regulatory authorities, the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) was created in 1991 in Bahrain to address this need. The AAOIFI’s standards are required, permitted, or used as guidelines in the majority of the Middle East and North Africa (MENA) countries. According to the AAOIFI, its Financial Accounting Standards have been included in mandatory regulatory requirements in Bahrain, Qatar, Jordan, Syria, Sudan, Oman, and Yemen. Moreover, all the Palestinian Islamic banks use AAOIFI’s standards (AAOIFI, 2022).
Conclusion
The purpose of this study was to examine the effect of audit committee characteristics (size, independence, and expertise) on compliance with AAOIFI FASs. In order to achieve this purpose, we examined 372 bank-year observations from eight jurisdictions for the period2009 to 2015.
Our findings reveal that compliance with AAOIFI FASs is positively influenced by AC size. However, AC independence does not affect the compliance level. With respect to AC expertise, we find a positive and significant association between compliance with AAOIFI FASs and accounting financial expertise. Moreover, our results reveal that the proportion of AC members with both accounting financial expertise and culture expertise is positively and significantly associated with the level of compliance.
In order to statistically validate whether this combined expertise improves the level of compliance relative to accounting financial expertise alone, we use a difference in coefficients test (Wald test). The test confirms a positive and significant difference between the combination of accounting financial expertise and culture expertise, on the one hand, and only accounting financial expertise on the other hand. This result might be explained by the fact that an expert in Islamic banking may enable the audit committee to improve the bank’s compliance with AAOIFI FASs because the application of these standards requires such knowledge.