审计委员会独立性在CEO自恋与真实盈余管理关系中的调节作用研究

Roozbeh Sardari, M. Setayesh, H. Kordlouie, B. Banimahd
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引用次数: 2

摘要

管理者的性格和心理属性会影响其绩效,从而影响公司财务报告的质量。一方面,作为投资的提供者和最重要的会计信息和财务报告使用者群体的投资者的利益保护要求越来越高。审计委员会的发展被认为是保护不同会计信息群体和财务报告利益的有效机制之一。用户。为了有效行事,审计委员会必须是独立的。因此,本研究旨在检验审计委员会成员的独立性作为审计委员会的质量所起的作用,以确定它如何调节在德黑兰证券交易所(TSE)上市的公司中管理者的自恋与真实盈余管理之间的关系,使用了2013-2018年期间由642个观察值组成的统计样本(年公司)。通过面板数据统计分析的假设检验发现,审计委员会成员的独立性并没有调节CEO自恋与通过异常现金流量进行的真实盈余管理、通过异常生产进行的真实盈余管理以及通过异常可自由支配费用进行的真实盈余管理之间的关系。因此,审计委员会成员的独立性作为调节因素不能调节CEO自恋与真实盈余管理之间的关系。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Studying the Moderating Role of Audit Committee Independence in the Relationship between CEO Narcissism and Real Earnings Management
A manager’s personality and psychological attributes may influence his or her performance, thereby affecting the quality of financial reporting by companies. On the one hand, today there is an increasing requirement for protecting the interests of investors as providers of investment and the most important group of accounting information and financial report users. The development of audit committees is among the mechanisms expected to be effective in protecting the interests of different groups of accounting information and financial report 59 Studying the Moderating Role of Audit Committee Independence... users. In order to act effectively, an audit committee must be independent. Therefore, the present study aims to examine the role played by the independence of audit committee members as a quality of an audit committee to identify how it may moderate the relationship between managers' narcissism and real earnings management in the firms listed in the Tehran Stock Exchange (TSE) using a statistical sample consisting of 642 observations (year-firm) over the period 2013-2018. The findings obtained through hypothesis testing using statistical analysis of panel data suggest that independence of audit committee members does not moderate the relationship between CEO's narcissism and real earnings management through abnormal cash flow, real earnings management through abnormal production, and real earnings management through abnormal discretionary expenses. Thus, the independence of audit committee members as a moderator cannot moderate the relationship between CEO's narcissism and real earnings management.
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