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بررسی اثربخشی کیفیت حسابرسی بر کاهش تأخیر در ارائه گزارش حسابرسی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران | ||
مجله دانش حسابداری | ||
مقاله 1، دوره 6، شماره 21، شهریور 1394، صفحه 7-31 اصل مقاله (671.9 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22103/jak.2015.985 | ||
نویسندگان | ||
غلامحسین مهدوی* 1؛ سمیه حسینینیا2 | ||
1دانشیار حسابداری، دانشگاه شیراز | ||
2کارشناس ارشد حسابداری، دانشگاه شیراز | ||
چکیده | ||
درک عوامل مؤثر بر تأخیر در ارائۀگزارش حسابرسی مهم است؛ زیرا، بهطور مستقیم بر بهموقعبودن گزارشهای مالی به عنوان یکی از مهمترین ویژگیهای کیفی صورتهای مالی اثر میگذارد. ارائه دیرهنگام اطلاعات حسابداری، در تصمیمگیریهای اقتصادی و مالی ارزش ندارد. در این مقاله، رابطه بین اثربخشی کیفیت حسابرسی (از طریق سه عامل: تغییر حسابرس، تخصص حسابرس در صنعت و نوع گزارش حسابرس) و کاهش تأخیر در ارائۀگزارش حسابرسی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران بررسی میشود. نمونه پژوهش شامل 64 شرکت بورسی در بازه زمانی 1391-1384 و روش مورد استفاده برای آزمون فرضیهها رگرسیون دادههای ترکیبی است. نتایج آزمون آماری فرضیههای پژوهش نشان میدهد که بین نوع گزارش حسابرس با تأخیر در ارائۀگزارش حسابرسی، رابطۀ مثبت و معناداری وجود دارد. یعنی، در صورت دریافت گزارش حسابرسی تعدیلشده، تأخیر در ارائۀگزارش حسابرسی بیشتر میشود. همچنین، نتایج پژوهش نشان میدهد که بین تغییر حسابرس و تخصص حسابرس در صنعت با تأخیر در ارائۀگزارش حسابرسی، رابطه معنادار آماری وجود ندارد. یعنی، تغییر حسابرس و تخصص حسابرس در صنعت باعث کاهش تأخیر در ارائۀگزارش حسابرسی نمیشود. | ||
کلیدواژهها | ||
کیفیت حسابرسی؛ تغییر حسابرس؛ تخصص حسابرس در صنعت؛ نوع گزارش حسابرس؛ تأخیر در ارائۀگزارش حسابرسی | ||
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