نوع مقاله : مقاله پژوهشی

نویسندگان

• علیرضا جوادی پور ¹
• جعفر باباجانی ²
• قاسم بولو ³
• وجه الله قربانی زاده ⁴

¹ دکتری حسابداری،دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی

² استاد گروه حسابداری دانشکده مدیریت و حسابداری دانشگاه علامه طباطبائی

³ دانشیار گروه حسابداری دانشکده مدیریت و حسابداری دانشگاه علامه طباطبائی

⁴ استاد گروه مدیریت دولتی، دانشکده مدیریت و حسابداری، دانشگاه علامه طباطبایی، تهران، ایران،

چکیده

با توجه به نبود پژوهش جامعی در کشور در راستای ارائه مدلی جهت ارزیابی عملکرد کمیته حسابرسی، پژوهش حاضر بدین موضوع پرداخته و مدلی کاربردی جهت استفاده ذی‌نفعان از فعالیت‌های کمیته حسابرسی ارائه شده است. روش پژوهش مورداستفاده در مرحله اول پژوهش استخراج ابعاد، مؤلفه‌ها و شاخص‌های ارزیابی عملکرد کمیته حسابرسی از منابع نظری پژوهش بوده است. سپس جهت غربالگری شاخص‌ها از روش دلفی فازی استفاده‌شده و همچنین جهت وزن دهی به هر بعد، مؤلفه و شاخص از روش تصمیم‌گیری چند معیاره بهترین-بدترین ( BWM) استفاده شده است. مدل به‌دست‌آمده در پژوهش حاضر شامل 3 بخش ارزیابی ویژگی‌های فردی اعضای کمیته حسابرسی، ارزیابی فرآیندهای کاری و گزارشگری کمیته حسابرسی و ارزیابی وظایف و مسئولیت‌های آن بوده که مدل نهایی شامل 3 بعد، 13 مؤلفه و 78 شاخص است. نتایج حاصل از پژوهش نشان داد که فرآیندهای کاری و گزارشگری کمیته حسابرسی بیشترین وزن را در ارزیابی عملکرد کمیته حسابرسی داشته و ارزیابی جلسات کمیته حسابرسی به‌عنوان کانون فعالیت‌های کمیته حسابرسی دارای بیشترین اهمیت در بین مؤلفه‌های ارزیابی عملکرد می‌باشد. همچنین ارتباط مناسب با هیئت‌مدیره، تأمین منابع کافی برای فعالیت‌های کمیته حسابرسی، وجود منشور مصوب کمیته حسابرسی و نظارت بر کنترل‌های داخلی و گزارشگری مالی از حیطه‌های مهم ارزیابی عملکرد کمیته حسابرسی می‌باشد. نتایج پژوهش همچنین نشان‌دهنده وجود شکاف معنادار بین وضعیت موجود ارزیابی عملکرد کمیته حسابرسی و مدل به‌دست‌آمده در پژوهش می‌باشد.

کلیدواژه‌ها

• کمیته حسابرسی
• ارزیابی عملکرد
• اثربخشی و کارایی کمیته حسابرسی

موضوعات

• حسابداری مالی
• حسابرسی مالی
• کیفیت حسابرسی
• گزارش های حسابداری

عنوان مقاله [English]

Audit Committee Performance Evaluation Model: Indicators and Importance of Each

نویسندگان [English]

• Alireza Javadipour ¹
• jafar Babajani ²
• Ghasem Blue ³
• Vajhollah Ghorbanizadeh ⁴

¹ Ph.D. in Accounting, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran

² Professor of Accounting, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran

³ Associate Professor of Accounting, Faculty of Management and Accounting, Allameh Tabataba’iUniversity, Tehran, Iran

⁴ Professor of Governmental management, Faculty of Management and Accounting, Allameh Tabataba’i University, Tehran, Iran

چکیده [English]

Considering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important. The present study presents a model for evaluating the performance of the audit committee and a practical model for the use of the activities of the audit committee by the beneficiaries. The model obtained in the current research includes 3 parts of evaluating the individual characteristics of the members of the audit committee, evaluating the work processes and reporting of the audit committee, and evaluating its duties and responsibilities, and the final model includes 3 dimensions, 13 components, and 78 indicators. The results of the research showed that the working and reporting processes of the audit committee have the most weight in evaluating the performance of the audit committee, and the evaluation of the audit committee meetings as the focus of the audit committee's activities is the most important among the performance evaluation components.

Objective

The optimal performance of the audit committee is an important variable in improving the processes and structure of corporate governance as well as financial reports. The duties of audit committees around the world are in sync with developments in the economic environment, and in Iran, according to the approved charter of the audit committee, the purpose of forming an audit committee in companies is to help fulfill the supervisory responsibility of the board of directors and to improve it in order to obtain assurance of reasonable quality of financial reporting, effectiveness of the internal audit process, ensuring the independence of the independent auditor and its effectiveness, adapting the company's activities to the laws, and ensuring the effectiveness of the activities of the corporate governance system, its committees, and other components. Considering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important. Due to the lack of comprehensive research in the country to provide a model to evaluate the performance of the audit committee, the present research has addressed this issue and a practical model for the use of the activities of the audit committee has been presented.

Method

The research method used in the first stage of the study involved extracting the dimensions, components, and performance evaluation indicators of the audit committee from the theoretical sources of the research. Then, the Fuzzy Delphi method was used to screen the indicators, and the Best-Worst Method (BWM) multi-criteria decision-making method was used to weigh each dimension, component, and index. Finally, to determine the gap between the existing situation in the field of audit committee performance evaluation and the model obtained in the current research, the Fuzzy Gap method has been used.

Findings

By studying the theoretical sources of the research, 96 indicators were determined to evaluate the performance of the audit committee, which were classified into 3 dimensions and 15 components using theoretical foundations. In the next step, to check the indicators, interviews were first conducted with 10 experts. In the interviews conducted regarding 6 indicators, revisions, and content adjustments were made to adapt to the current conditions of the country's economic environment. One index was also removed due to the lack of a legal structure for the index in Iran. In the next step, 95 finalized indicators were presented to the research experts for screening, and the responses given by the research experts were analyzed using the Fuzzy Delphi method. By calculating the fuzzy average of the numbers and then de-fuzzifying them, indicators with a de-fuzzified number less than 0.7 were removed, and 78 indicators were approved by the research experts. The model obtained in the current research includes three parts: evaluating the individual characteristics of the members of the audit committee, evaluating the work processes and reporting of the audit committee, and evaluating its duties and responsibilities. The final model includes 3 dimensions, 13 components, and 78 indicators.
­4- Conclusion
According to the findings of the research, the important components in evaluating the performance of the audit committee are the audit committee meetings, the audit committee resources, communication with the board of directors, the audit committee charter, and monitoring of financial reporting. The results of the research showed that the working and reporting processes of the audit committee carry the most weight in the evaluation of the audit committee's performance, with a weight of about 66%, and the evaluation of the audit committee meetings as the focus of the audit committee's activities is the most important among the evaluation components. Also, proper communication with the board of directors, provision of sufficient resources for the activities of the audit committee, the existence of an approved charter of the audit committee, and monitoring of internal controls and financial reporting are important areas for evaluating the performance of the audit committee. The results of the research also indicated the existence of a significant gap between the current status of the audit committee's performance evaluation and the model obtained in the research. In this regard, it is suggested that the legislator (Securities and Exchange Organization) obliges the listed companies to evaluate the performance of the audit committee under their supervision. Furthermore, it is recommended to use the model presented in the current research, considering the importance of dimensions and components. Additionally, the board of directors of the companies can improve the performance of these committees by taking into account the important components of the audit committee's performance, by holding the audit committees under their supervision accountable in these areas, and also making a reasonable and logical assessment of their performance.
Enhancing Knowledge
This research has presented a practical model to evaluate the performance of the audit committee according to the characteristics of Iran's economic environment, which can serve as the basis for analyzing the performance of the audit committee based on its different functional dimensions.

کلیدواژه‌ها [English]

• Audit Committee
• Performance Evaluation
• Effectiveness and Efficiency of the Audit Committee