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Investigating the characteristics of an effective audit committee on managers' social responsibility disclosure commitment with an emphasis on the moderating role of women on the board of directors
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Vahid Oskou *   , Mohammad Norouzi |
| Assistant Professor, Faculty of Administrative and Economic Sciences, Gonbad Kavous University, Gonbad Kavous, Iran. Email: vahidoskou@gonbad.ac.ir |
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Abstract: (111 Views) |
| The wave of scandals and collapses of major companies and financial institutions in the world has led to the creation of new rules in the corporate governance structure, one of which is the necessity of an audit committee in the corporate governance structure. On the other hand, the impact of companies on society has also become a global concern, and companies are facing increasing pressure from stakeholders to have a broader perspective on their goals and activities in social and environmental dimensions. This issue has been the focus of most research under the title of corporate social responsibility. However, there are also concerns about the quantity and quality of corporate social responsibility disclosure, and it is necessary for committees such as the audit committee, as a monitoring mechanism, to be effective in reducing these concerns and monitoring and improving corporate social responsibility disclosure. Accordingly, the main objective of the present study is to investigate the characteristics of the audit committee that are effective on the commitment to disclose social responsibility of managers, with an emphasis on the moderating role of women on the board of directors. A total of 167 companies were selected as a statistical sample using a systematic exclusion method. The time period of this study includes a 6-year period from the beginning of 1396 to the end of 1401. The website of the Stock Exchange Organization and the new Rahavard software were used to collect data, and then the collected data were analyzed using the Iviews software, and the results showed that the characteristics of the audit committee are effective on the commitment to disclose social responsibility of the company. Also, the presence of women on the board of directors is effective on the relationship between the characteristics of the audit committee and disclosure of social responsibility. |
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| Keywords: Institutional Model, Banking System, Governance, Development |
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Full-Text [PDF 973 kb]
(26 Downloads)
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Type of Study: Research |
Subject:
Management
Received: 2023/05/28 | Accepted: 2024/12/31 | Published: 2025/03/30
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