فایل ورد کامل تعامل بین حسابرسی مالی و حاکمیت شرکتی: شواهد از رومانی

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تعداد صفحات این فایل: ۱۳ صفحه

بخشی از مقاله انگلیسیعنوان انگلیسی:The interaction between financial audit and corporate governance: evidence from Romania~~en~~

Abstract

In order to conduct a quality financial audit both information about financial indicators and about the corporate governance that a company has are mandatory. This study presents the correlation between financial audit and corporate governance of the entities that are listed on the Bucharest Stock of Exchange that had to comply with IFRS approach. Using a simultaneous equation model, positive influence is detected between financial audit, proxy by audit fees, and the type of auditor and negative effect is found between the existence of audit committee, the non- existence of CEO/chair duality and the one tier management system.

۱ Introduction

Prior research in the fields of accounting and finance has provided little evidence about the corporate governance elements. In fact, the corporate governance policies have been differently tackled on research paper. The most common approach of corporate governance is based on the agency theory. The agent theory was firstly introduced by Jensen and Meckling, 1976 and it considers that the manager act according to their selfinterest, even though this behaviour can create losses to shareholders. As a fact, the purpose of corporate governance is to design contractual mechanisms for controlling for this type of behaviour. The idea behind it is that the members from the board should be independent from management team in order to ensure the control and the supervision of the activities the managers do (Cohen et al, 2000).

The second approach upon which the corporate governance relies on comes from management and it encounters a resource dependence perspective (Boyd, 1990). According to this theory, managers and the board of directors help each other in developing strategies and policies. The members from the board have the ability and the knowledge to provide access or to attract external financing resources.

The last approach of corporate governance denies its fundamental role. The perspective is based on managerial hegemony and thus, the role of corporate governance is only symbolic as it cannot be used for controlling and monitoring activities (Kosnick, 1987). According to this perspective, the board’s functions are limited to regulatory requirements and to increase management’s compensation (Core et al, 1999).

One main problem of these views is related with the fact that there is no reference at financial auditor as being important in corporate governance. Thus, the present research tries to detect the correlation between financial auditor characteristics and the corporate governance elements considering the Romanian market.

The remain of the paper is structured as follows: firstly, a short literature review is presented considering the correlation between financial audit and corporate governance variables, after that the section corresponding to methodology of research is revealed, being followed by a section where the results are discussed. The paper ends with conclusions and recommendations and with presenting future perspectives of research.

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