جستجوی مقالات مرتبط با کلیدواژه "حاکمیت شرکتی" در نشریات گروه "فلسفه و کلام"

Sustainability reporting is one of the challenging issues that focuses on social and environmental aspects of companies as multi-purpose entities in addition to purely economic performance. Therefore, the purpose of this study is to investigate the effect of political communication and the role of stakeholder pressure and corporate governance mechanisms on ethical commitment to sustainability reporting.

The present study was a descriptive correlational study and applied research. The study population included companies listed on the Tehran Stock Exchange during the years 2009 to 2018, which were selected as a sample using screening sampling and systematic removal of 117 companies. The data collection tool was the Deloitte scoring card. Data analysis was performed using structural equation method.

The findings showed that political communication has a significant negative effect on moral commitment to sustainability reporting. The results also indicate that political communication has a significant positive effect on stakeholder pressure and corporate governance mechanisms. On the other hand, the pressure of stakeholders and corporate governance mechanisms also have a significant positive effect on ethical commitment to sustainability reporting. Corporate governance mechanisms exacerbate the negative relationship between political communication and the ethical commitment to sustainability reporting.

The results indicate that the presence of political connections in companies reduces the ethical commitment to sustainability reporting, but the pressure of stakeholders and corporate governance mechanisms improves the ethical commitment to sustainability reporting.

In recent years the organizations are faced with constantly changing role of internal audit. The internal audit function of supervisory activity has become to assess the quality and adequacy of internal controls, contribute to risk management of enterprises, playing advisory role and improving effective corporate governance. Changing roles has been always associated with the support of organizations, stakeholders, and legislative bodies. Current study shows relationship between mechanisms of corporate governance and experience with ethical decision-making of internal audit.
The research method is descriptive-correlation. The population consists of active members in the internal audit. Among the population were selected 169 people using simple random sampling. The research instrument was the researcher made questionnaire. Five scenarios have been raised and each scenario consists of two questions in difficult conditions. Data were analyzed by Multiple Nominal Logistic Regression and Analysis of Variance.
The results showed that internal auditors are sensitive to ethical issue, and other corporate governance mechanisms related with ability of moral reaction of internal auditors in the face of difficult circumstances. As well as more experienced internal auditors adopt more ethical stance than less experienced internal auditors.
The companies are advised to education and the provision of support mechanisms, for internal auditors prepare to face difficult conditions. Also, the organization ruling of the audit profession should have more attention on the ethical aspects of internal audit.

As a result of recent corporate scandals, several rules e.g. SOX have focused on the role played by Boards of Directors on the planning and monitoring of corporate codes of conduct. Non-executive directors are in a better position than executives to protect and further the interests of all stakeholders because of their experience and their sense of moral and legal obligations. Female directors also tend to be more sensitive to ethics according to several past studies which explain the fact that women are thought to place a greater emphasis on harmonious relations and the fact that men and women use different ethical frameworks in their judgments. The goal of this paper is to determine the influence of these characteristics of the Board in terms of promoting and hindering the creation of a professional code of conduct. Research method of present study is descriptive with correlation-regression type. All companies listed in Tehran Stock Exchange were selected as the target population. From this population a sample of 202 was selected using random sampling. Necessary data for corporate governance were obtained from CODAL database. Then, contents of sample companie's website were analyzed in order to determine the creation of professional codes of conduct. Our findings show that a greater percentage of non-executive directors on a Board of Directors relate the creation of professional codes of conduct, positively. Moreover, the greater number of female directors lead to more ethical companies. Despite, board ownership does not necessarily lead to creation of professional codes of conduct. In essence of corporate ownership structure and its relation on corporate governance it is highly recommended that professional standard-setting organizations urge companies to establish and use professional codes of conduct. Moreover, companies tend to use more female and outside directors on their boards.