ویژگی های حسابرس و خرید اظهارنظر حسابرسی

ویژگی های حسابرس و خرید اظهارنظر حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری، دانشکده حسابداری و مدیریت، دانشگاه آزاد اسلامی، رشت، ایران

2 گروه حسابداری، دانشکده حسابداری و مدیریت، دانشگاه آزاد اسلامی، رشت، ایران.

3 گروه مالی، دانشگاه پیام نور، رشت، ایران

چکیده

هدف پژوهش حاضر بررسی رابطه بین ویژگی های حسابرس و خرید اظهارنظر حسابرسی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است. در این پژوهش، تغییر حسابرس، حق الزحمه حسابرسی، حق ‌الزحمه غیرعادی حسابرسی، مدت تصدی حسابرس، تخصص حسابرس و شهرت حسابرس به عنوان ویژگی های حسابرس مورد بررسی قرار گرفته‌اند و ارتباط آنها با خرید اظهار‌نظر حسابرسی، آزمون شده است. جامعه آماری پژوهش، شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران بوده که با روش غربالگری تعداد 120 شرکت به عنوان جامعه آماری تعیین گردید. با توجه به آزمون‌ها و تحلیل ‌هایی که با مدل رگرسیونی لجستیک به منظور آزمون تاثیر متغیرهای مستقل بر خرید اظهارنظر حسابرسی، در فاصله زمانی سال های 1380 الی 1395 در سطح اطمینان 95 درصد به عمل آمد؛ نتایج نشان داد که بین تغییر حسابرس و خرید اظهارنظر حسابرسی رابطه مثبت و معنی دار و بین شهرت حسابرس و خرید اظهارنظر حسابرسی رابطه منفی و معنی‌دار برقرار است و بین سایر متغیرهای مستقل و خرید اظهارنظر حسابرسی رابطه معنی‌داری مشاهده نگردید.

کلیدواژه‌ها


عنوان مقاله [English]

Auditor's Features and Opinion Shopping

نویسندگان [English]

  • Kabir Saber Mobasser 1
  • Mohammadreza Vatanparast 1
  • KEYHAN AZADI 2
  • Mehdi Meshki Miavaghi 3
1 ACCOUNTING, ACCOUNTING AND MANAGEMENT, ISLAMIC AZAD UNIVERSITY, RASHT, IRAN.
2 ACCOUNTING, ACCOUNTING AND MANAGEMENT, ISLAMIC AZAD UNIVERSITY, RASHT, IRAN.
3 Financial Department,Payame Noor University, Rasht,Iran
چکیده [English]

The purpose of this study was to investigate the relationship between the auditor's features and the opinion shopping in companies admitted to Tehran Stock Exchange (TSE). In this research, auditor's switch, audit fees, abnormal audit fees, auditor's tenure, auditor's specialty and auditor's reputation are examined as auditor's features, and their relationship with the opinion shopping has been tested. The statistical population of the study was the companies listed in the Tehran Stock Exchange. With systematic elimination, 120 companies were selected as the statistical sample. According to the tests and analyzes used by the logistic regression model to test the effect of independent variables on opinion shopping, during the years 1380 to 1395 at 95% confidence level, the results showed that there is a positive and significant relationship between the auditor's switch and the opinion shopping, and there is a negative and significant relationship between auditor's reputation and the opinion shopping, and there was no significant relationship between the other independent variables and the opinion shopping.

کلیدواژه‌ها [English]

  • Opinion Shopping
  • Auditor's Switch
  • Abnormal Audit Fees
  • Auditor's specialty and Auditor's reputation
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