نوع مقاله : مقاله پژوهشی
نویسندگان
1 استادیار، گروه حسابداری، دانشگاه شهید بهشتی، تهران، ایران
2 کارشناسی ارشد حسابداری، دانشگاه فردوسی، مشهد، ایران
3 کارشناسی ارشد حسابداری، دانشگاه آزاد، مشهد، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
In recent years, the issue of the position of senior CFOs due to their increasing responsibility regarding monitoring financial reporting and corporate governance systems, has attracted the attention of many researchers and experts. Considering the position and strategic position of CFOs in the economic and financial decisions of the company, it is necessary to understand their role and position in the company's financial reporting process. Therefore, the current research has investigated the relationship between some characteristics of senior CFOs, including their gender, tenure, and audit history with the quality of financial reporting. To measure the quality of financial reporting, was used the optional accruals index (Kasznik model); Also, CFOs in this research mean the highest financial authority of the company. Using a sample of 135 companies admitted to the Tehran Stock Exchange during the years 2015 to 2021 and using a multiple regression model to analyze the data, the research results show that the increase in tenure and the presence of women as CFO in the company causes reduces the quality of financial reporting. Also, the results of the research regarding the negative impact of CFOs with audit experience on the quality of financial reporting do not have the necessary significance. In total, the obtained evidence shows the significant role of CFOs in the structure of corporate governance and financial reporting, which indicates the need for legislators to pay special attention to this position.
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