تاثير دانش ضمني مديرعامل بر مديريت سود مبتني بر اقلام تعهدي: با تاكيد بر رويكرد نظارتي كميته حسابرسي

دانش ضمني در واقع دانش شخصي و مهارت غير‌قابل بيان افراد مي باشد. اين دانش به عنوان بدنه اصلي دانش سازماني نقش كليدي در موفقيت سازمان‌ها داشته و همچنين محركي مهم در فرايند خلاقيت و نوآوري است. انتظار بر اين است كه مديران در سازمان‌ها هنگام اخذ تصميمات مهم، تحت تأثير دانش ضمني خود قرار دارند و در صورتي كه تحت نظارت (همچون مكانيزم هاي حسابرسي) قرار مي گيرند، رفتارهاي فرصت طلبانه خود را كاهش مي دهند؛ لذا هدف اين پژوهش ارزيابي تأثير دانش ضمني مديرعامل بر اهتمام وي به مديريت سود با استفاده از اقلام تعهدي، و همچنين بررسي نقش نظارتي برخي ويژگي هاي كميته حسابرسي بر اين رابطه مي باشد. داده هاي پژوهش بر اساس نمونه اي شامل 550 سال-شركت طي سال هاي 1392 تا 1396 آزمون شده اند. جهت آزمون فرضيه هاي پژوهش از مدل رگرسيوني چند متغيره استفاده شده است. يافته‌هاي پژوهش نشان مي‌دهد كه دانش ضمني مديرعامل بر روي مديريت سود شركت با استفاده از اقلام تعهدي تأثير مثبت و معناداري دارد. اما برخلاف انتظار، تخصص مالي و استقلال كميته حسابرسي تأثير معني داري بر رابطه بين دانش ضمني و مديريت سود مبتني بر اقلام تعهدي ندارد.

The Tacit knowledge is personal knowledge and skills unspeakable. This knowledge as the main body of organizational knowledge plays a key role in the success of organizations it is also an important stimulus to creativity and innovation. It is expected that managers in organizations when making important decisions, were in under the influence of their tacit knowledge and if they are placed under monitoring, reduce your opportunistic behaviors, therefore, the purpose of this study was to evaluate the effect of CEO's tacit knowledge on his interest in earnings management through Accrual-Based As well as reviewing the monitoring role of some of the audit committee's Characteristics on this relationship. Research data has been tested based on an example of a 550 Firm-year from 2013 to 2017. To analyze the research data, a multivariate regression model has been used. Findings of the research show that the tacit knowledge of CEO earnings management based on accruals has a positive and significant effect. But Contrary to the expectations of the researchers, financial expertise and independence of the Audit Committee have a significant impact on the relationship between tacit knowledge and accruals-based earnings management. Based on the results obtained, part of accruals-based earnings management of tacit knowledge of the CEO. But it seems that due to the weakness of the control environment in Iranian companies and the limited history of the audit committee, there is no accurate monitoring of the behavior of managers and this leads to the loss of other stakeholder's rights.