بررسی تاثیر ساختار کمیته حسابرسی داخلی و کیفیت سازمانی بر ثبات مالی بانک‌های پذیرفته‌شده در بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

گروه حسابداری، دانشگاه غیر انتفاعی، پرندک، ایران.

چکیده
هدف: بررسی تاثیر ساختار کمیته حسابرسی داخلی بانک و کیفیت سازمانی بانک بر ثبات مالی بانک‌ها است.
روش‌شناسی پژوهش: این پژوهش از نوع مطالعه کتابخانه‌های و تحلیلی-علی بوده و مبتنی بر تحلیل داده‌های تابلویی (پانل دیتا) است. در این پژوهش اطلاعات مالی 10 بانک پذیرفته‌شده در بورس اوراق بهادار تهران در طی دوره زمانی 1395 تا 1400 بررسی شده است (60 بانک-سال).
یافته‌ها: نتایج تحقیق در ارتباط با تایید فرضیه 1 پژوهش نشان از آن داشت که ساختار کمیته حسابرسی داخلی بانک بر میزان ثبات مالی بانک‌ تاثیر مثبت و مستقیمی می‌گذارد. درنهایت با توجه به تجزیه‌و‌تحلیل‌های صورت گرفته در ارتباط با تایید فرضیه 2 پژوهش به این نتیجه رسیدیم که کیفیت سازمانی بانک بر میزان ثبات مالی بانک‌ تاثیر مثبت و مستقیمی می‌گذارد.
اصالت/ارزش افزوده علمی: در سال‌هایی که بانک‌ها دارای بدهی سنگین بوده‌اند و عهد و پیمان‌های مالی خود را نقض می‌کردند، مدیران این بانک‌ها با استفاده از تکنیک‌های مدیریتی نوین دست به اقدامات مدیریت سود زده و طلبکاران را متقاعد کرده و یک تصویر خوب مالی از بانک را به نمایش می‌گذاشتند. کاهش کیفیت سازمانی بانک‌ها، در اثر رشد نقدینگی بالا ایجاد شده و یکی از راه‌های برون‌رفت بازار سرمایه از بحران مالی ایجادشده توسط بانک‌ها، افزایش کیفیت حسابرسی کمیته‌های حسابرسی داخلی و استفاده از سود کسب‌شده در گسترش اعطای وام به واحدهای تولیدی و خدماتی می‌باشد. بسیاری از بانک‌هایی که نزدیک به مرز ورشکستگی شدند، اجرای تعهدات مالی آن‌ها به‌سختی انجام می‌شد. با توجه به هزینه‌‌های ناشی از عدم استفاده از کمیته‌های حسابرسی داخلی، عواقب اصلی بازگشت سود پایین‌تر از سرمایه‌گذاری، نقدینگی کمتر، ارزیابی مجدد خطرات نوسان‌پذیری کیفیت سازمانی، مشکل بازپرداخت وام‌های بلند‌مدت و منابع مالی دیگر، بحران مالی بانک‌ها گسترش یافته و تنها راه نجات از بحران اتفاق افتاده در دسترس بودن اعتبارات با سود پایین، سیاست‌های اقتصادی جدید و تضمین دولتی و درنهایت افزایش کیفیت سازمانی بانک‌ها می‌باشد.

کلیدواژه‌ها

موضوعات


عنوان مقاله English

Investigating the impact of internal audit committee structure and organisational quality on the financial stability of banks listed on the Tehran stock exchange

نویسندگان English

Mohamad Mohamadi
Glare Mortezai
Samira Najafi
Department of Accounting, Non-Profit University, Parandak, Iran.
چکیده English

Purpose: Investigation of the impact of the structure of the internal audit committee and the organisational quality of the bank on the financial stability of banks.
Methodology: This research is a library and analytical-causal study based on panel data analysis. In this research, the financial information of 10 banks listed on the Tehran Stock Exchange from 2016 to 2021 (60 bank years) has been examined.
Findings: The results of the research, in support of hypothesis 1, showed that the structure of the bank's internal audit committee has a positive, direct effect on the bank's financial stability. Finally, based on analyses conducted to confirm hypothesis 2 of the research, we concluded that the bank's organisational quality has a positive, direct effect on its financial stability.
Originality/Value: In the years when banks were heavily indebted and breached their financial covenants, the managers of these banks, using modern management techniques, implemented profit management measures and presented a good financial picture of the banks to creditors. One way out of the financial crisis caused by the banks is to improve the quality of internal audit and use profits to expand lending to production and service units. Many banks that were close to bankruptcy struggled to meet their financial obligations. Considering the costs caused by not using internal audit committees, the main consequences of lower return on investments, lower liquidity, re-evaluation of the risks of volatility of organisational quality, the problem of repayment of long-term loans and other financial resources, the financial crisis of banks has spread and the only way out of the crisis that has happened is the availability of loans at low interest rates, new economic policies and government guarantees and, finally, increasing the organisational quality of banks.

کلیدواژه‌ها English

The structure of the bank's internal audit committee
The bank'
s financial stability
Organizational quality and data panel
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