دانلود مقاله نقش کمیته حسابرسی در مسئولیت اجتماعی
چکیده
مقدمه
پیشینه سازمانی
توسعه فرضیه ها
طرح پژوهش
نتایج تجربی
نتیجه گیری
منابع
Abstract
Introduction
Institutional background
Hypotheses development
Research design
Empirical results
Conclusions
References
چکیده
این مطالعه به بررسی نقش کمیته های حسابرسی چینی در مسئولیت اجتماعی و افشای محیطی می پردازد. ما بررسی می کنیم که آیا ویژگی های کمیته حسابرسی با افشاها مرتبط است یا خیر. با استفاده از مجموعه داده‌های پانل متوازن شرکت‌های انرژی چینی و رگرسیون‌های اثر ثابت شرکت، متوجه می‌شویم که نمایندگی زنان کمیته حسابرسی با احتمال صدور گزارش‌های مسئولیت اجتماعی و سطح افشای محیط‌زیست ارتباط مثبت دارد. با این وجود، شواهد ثابتی وجود ندارد که نشان دهد برخی از معیارهای مرسوم اثربخشی کمیته حسابرسی از جمله استقلال کمیته حسابرسی و تخصص مالی می‌توانند بر افشاها تأثیر مثبت بگذارند. یافته‌ها نشان می‌دهد که اعضای زن کمیته حسابرسی نسبت به همتایان مرد خود در افزایش افشای اطلاعات مؤثرتر هستند، که ممکن است تقاضا برای حضور بیشتر مدیران زن در کمیته‌های حسابرسی چین باشد. در همین حال، جا برای اعضای کمیته حسابرسی چینی وجود دارد تا نقش نظارتی خود را گسترش دهند. این مطالعه پژوهش در مورد نقش کمیته های حسابرسی در مسئولیت اجتماعی و افشای محیطی را غنی می کند، که در ادبیات به آن پرداخته نشده است.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
This study investigates the role of Chinese audit committees in social responsibility and environmental disclosures. We examine whether audit committee characteristics are related to the disclosures. By using a balanced panel dataset of Chinese energy firms and firm fixed-effects regressions, we find that audit committees’ female representation is positively associated with the likelihood of issuing social responsibility reports and the level of environmental disclosures. Nevertheless, there is no consistent evidence that some conventional measures of audit committee effectiveness including audit committee independence and financial expertise can positively affect the disclosures. The findings suggest that female audit committee members are more effective in enhancing the disclosures than their male counterparts, which may pose a demand for the presence of more female directors on Chinese audit committees. Meanwhile, there is room for Chinese audit committee members to extend their oversight role. This study enriches the research on the role of audit committees in social responsibility and environmental disclosures, which has been little addressed in the literature.
Introduction
China has achieved an unprecedented economic success since it launched the program of economic reforms and opening in 1978. Over the past two decades, Chinese gross domestic product (GDP) has grown at a rate of 9% on average.1 In 2010, with a GDP amount of nearly $5.8 trillion, China overtook Japan as the second largest economy in the world. Now China’s economy has increased to $15.7 trillion in GDP by 2020 and widely seen as a main engine of Asian and world economic growth.
Conclusions
This study investigates the role of Chinese energy frms’ audit committees in social responsibility and environmental disclosures. Specifcally, we examine how audit committee characteristics such as committee independence, female representation, fnancial expertise, other directorships, education levels, local directorship, committee size and committee meetings afect the likelihood of issuing social responsibility reports and the environmental disclosure index. By using a balanced panel dataset and controlling for frm fxed efects, we document evidence that audit committees’ female representation is positively associated with social responsibility and environmental disclosures, suggesting that female audit committee members play a more efective role in these disclosures than male counterparts. As China has made a signifcant improvement in female leadership in both political and business decision-making,19 it is practical to appoint more female directors on audit committees in the current cultural and working environment.
H1 Social responsibility and environmental disclosures are positively associated with audit committee independence.
H2 Social responsibility and environmental disclosures are positively associated with female representation on the audit committee.
H3 Social responsibility and environmental disclosures are positively associated with fnancial expertise on the audit committee.
H4 Social responsibility and environmental disclosures are signifcantly associated with audit committee members’ other directorships.
H5 Social responsibility and environmental disclosures are positively associated with audit committee members’ education levels.
H6 Social responsibility and environmental disclosures are positively associated with local directorship on the audit committee.
H7 Social responsibility and environmental disclosures are positively associated with audit committee size.
H8 Social responsibility and environmental disclosures are positively associated with the frequency of audit committee meetings.