نوع مقاله : مقاله پژوهشی

نویسنده

گروه حسابداری و کنترل، دانشگاه اراسموس، روتردام، هلند.

چکیده

هدف: درماندگی مالی می‌تواند ریسک سرمایه‌گذاری را برای سرمایه‌گذاران افزایش دهد، لذا بررسی صورت‌های مالی توسط فردی مستقل الزامی به نظر خواهد رسید. ازاین‌رو هدف پژوهش حاضر بررسی رابطه بین درماندگی مالی و حق‌الزحمه حسابرسی است. هم‌چنین به بررسی اثر اندازه شرکت در این رابطه نیز می‌پردازد. هرچه شرکت‌ها بزرگ‌تر یا کوچک‌تر باشند، می‌توانند در این رابطه تاثیرگذار باشند.
روش‌شناسی پژوهش: برای آزمون دو فرضیه این پژوهش از رگرسیون خطی چند متغیره استفاده شد. جامعه آماری 130 شرکت پذیرفته شده در بورس اوراق بهادار تهران طی سال‌های 1392 تا 1401 بوده است (1300 مشاهده سال-شرکت). برای سنجش درماندگی مالی از مدل آلتمن [1] استفاده شده است.
یافته‌ها: نتایج پژوهش وجود ارتباط مثبت و معناداری بین درماندگی مالی و حق‌الزحمه حسابرسی را نشان می‌دهد. نتایج نشان داد اندازه شرکت می‌تواند رابطه بین درماندگی مالی و حق‌الزحمه حسابرسی را تعدیل می‌کند. نتایج آزمون‌های اضافی مبین این است که تفاوت بین اندازه شرکت یعنی بزرگ و کوچک و متوسط دارای تفاوت معناداری در این رابطه می‌باشد.
اصالت/ارزش‌افزوده علمی: زمانی که شرکت‌ها دچار درماندگی مالی می‌شوند، به حسابرسان جهت کاهش هزینه خود فشار می‌آورند تا حق‌الزحمه‌های خود را کاهش دهند. این دستاورد پژوهش می‌تواند به استفاده‌کنندگان صورت‌های مالی و حسابرسان دانش مهمی را منتقل کند.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Financial distress and audit fees: new evidence of the role of firm size

نویسنده [English]

  • Azadeh Shemshad

Department of Accounting and Control, Erasmus University, Rotterdam, Netherland.

چکیده [English]

Purpose: Financial distress can increase investment risk for investors. Therefore, it will be necessary to review the financial statements by an independent person. Therefore, the purpose of this research is to investigate the relationship between financial helplessness and audit fees. It also examines the effect of firm size in this regard. The bigger or smaller the companies are, they can be influential in this regard.
Methodology: Multivariate linear regression was used to test the two hypotheses of this research. The statistical population was 130 companies listed to the Tehran Stock Exchange during 2013-2022 (1300 firm-year observation). Altman's model [1] has been used to measure financial helplessness.
Findings: The results of the research indicate the existence of a positive and significant relationship between financial distress and audit fees. The results showed that firm size can moderate the relationship between financial distress and audit fees. The results of additional tests exhibit that the difference between the size of the firm, that is, large and small and medium, has a significant difference in this regard.
Originality/Value: When companies are in financial trouble, they pressure auditors to reduce their fees. This research achievement can convey essential knowledge to the users of financial statements and auditors.

کلیدواژه‌ها [English]

  • Financial distress
  • Audit fees
  • Firm size
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