Contribución de las características del comité de auditoría a las prácticas de gobernanza corporativa de las autoridades reguladoras en Tanzania: papel mediador de la eficacia del Comité de Auditoría
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Este estudio examina la contribución de las características del comité de auditoría en las prácticas de gobierno corporativo de las autoridades reguladoras en Tanzania; centrándose en el papel mediador de la efectividad del Comité de Auditoría. La investigación tuvo como objetivo explorar cómo las características del Comité de Auditoría, como la independencia, la experiencia financiera, el tamaño y la frecuencia de las reuniones, influyen en las prácticas de gobierno corporativo, y si la efectividad del comité de auditoría media esta relación. Se utilizó un enfoque de investigación cuantitativa, con datos recopilados a través de un cuestionario de encuesta estructurada en línea de miembros de la junta directiva, administración, contadores y auditores de las autoridades reguladoras. De los 300 cuestionarios enviados, se recopilaron 241, lo que arrojó una alta tasa de respuesta del 80,3%, lo que garantiza datos sólidos para el análisis, que se realizó utilizando el software Jamovi. Los resultados muestran que las características del Comité de Auditoría mejoran significativamente las prácticas de gobierno corporativo, fortaleciendo los informes financieros, la rendición de cuentas y las funciones de supervisión de los comités de auditoría. La independencia, la experiencia financiera y una combinación diversa de habilidades son esenciales para fortalecer la gobernanza y reducir los conflictos de intereses. Además, el estudio encuentra que la efectividad del Comité de Auditoría media parcialmente la relación entre las características del Comité de Auditoría y las prácticas de gobierno corporativo, lo que implica que los comités de auditoría efectivos traducen las características estructurales en mejores resultados de gobierno. Las implicaciones teóricas y gerenciales resaltan la importancia de la estructura del Comité de Auditoría y la efectividad operativa en la promoción de prácticas de gobierno corporativo. Estos hallazgos sugieren que las autoridades reguladoras en Tanzania deberían priorizar la selección de los miembros del Comité de Auditoría con base en la experiencia financiera y la independencia de los miembros. El estudio recomienda que los formuladores de políticas de Tanzania revisen las directrices del Comité de Auditoría y consideren la introducción e implementación del código nacional de gobierno corporativo para estandarizar las prácticas de gobierno corporativo en todos los sectores. Las investigaciones futuras podrían extender este estudio a otras regiones e industrias, para examinar características adicionales del comité de auditoría y utilizar un enfoque longitudinal para obtener conocimientos más profundos sobre las mejoras de gobierno a lo largo del tiempo.
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