نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، واحد لاهیجان، دانشگاه آزاد اسلامی، لاهیجان، ایران.

2 کارشناس ارشد حسابداری، دانشگاه غیرانتفاعی دیلمان لاهیجان، لاهیجان، ایران.

چکیده

هدف: هدف از این پژوهش بررسی نقش و تاثیر شاخص‌های کیفیت حسابرسی بر میزان اصلاحات سود حسابرسی شده پرداخته‌شده است.
روش‌شناسی پژوهش: فرضیه‌های پژوهش بر اساس داده‌های گردآوری‌شده از 128 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران طی سال‌های 1393 تا 1397 با استفاده از تحلیل رگرسیون داده‌های ترکیبی مورد آزمون قرار گرفت.
یافتهها: نتایج آزمون نشان داد که بین دوره تصدی حسابرس و تخصص حسابرس در صنعت با میزان اصلاحات سود حسابرسی شده رابطه مثبت و معنی‌داری وجود دارد؛ اما بین حق‌الزحمه حسابرس، اندازه حسابرس و رتبه حسابرس با میزان اصلاحات سود حسابرسی شده رابطه منفی و بی‌معنی وجود دارد. جهت تجزیه‌وتحلیل بیشتر، تأثیر کیفیت حسابرسی بر اصلاحات حسابرس که منجر به کاهش سود می‌شود نیز بررسی شد. شواهد حاکی از آن است که دوره تصدی حسابرس و تخصص حسابرس در صنعت رابطه مثبت معنی‌دار و اندازه حسابرس و رتبه حسابرس رابطه منفی معنی‌دار با اصلاحات کاهشی سود حسابرسی دارند.
 اصالت/ارزش افزوده علمی: در این پژوهش از پنج شاخص دوره تصدی حسابرس، اندازه حسابرس، رتبه حسابرس، تخصص حسابرس در صنعت و حق‌الزحمه حسابرس به عنوان معیار کیفیت حسابرسی استفاده شده است.

کلیدواژه‌ها

عنوان مقاله [English]

The Effect of Audit Quality on the Audit Adjustments to Earnings

نویسندگان [English]

  • Seyed Reza Seyed Nezhad Fahim 1
  • Samaneh Zamani 2

1 Assistant Professor, Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran.

2 Master of Accounting, University of Deylaman, Lahijan, Iran

چکیده [English]

Purpose: The purpose of this paper is to investigate the role and impact of audited quality indicators on the amount of audited earnings corrections.
Methodology: To measure the audit quality, three indicators, auditor tenure, auditor size and auditor fees were used. Research hypotheses based on collected data from 128 companies accepted in Tehran Stock Exchange during 2013 to 2018 were tested using combined regression analysis.
Findings: The results of the test showed that there is a significant positive relationship between the auditor tenure and auditor industry specialization with audit adjustments to earnings, but there is a negative and meaningless relationship between the auditor fees, auditor size and auditor rate with audit adjustments to earnings. To further analyze, the effect of audit quality on the downward audit adjustments to earnings was also examined. Evidence indicates that there is a significant positive relationship between auditor tenure and auditor industry specialization with downward audit adjustments to earnings and there is a significant negative relationship between auditor size and auditor rate with downward audit adjustments to earnings.
Originality/Value: In this research, five indicators of auditor tenure, auditor size, auditor rank, auditor specialization in industry and auditor fee have been used as criteria for audit quality.

کلیدواژه‌ها [English]

  • Audit adjustments to earnings
  • Auditor size
  • Auditor fees
  • Auditor Tenure
  • Audit Quality

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