مروری بر معیارهای اندازه گیری کیفیت حسابرسی: کاربردها و نقاط ضعف و قوت

نوع مقاله : مقاله ترویجی

نویسندگان

1 دانشیار گروه حسابداری، واحد کرج، دانشگاه آزاد اسلامی، کرج، ایران

2 گروه حسابداری، واحد ماهشهر، دانشگاه آزاد اسلامی، ماهشهر، ایران

3 گروه حسابداری، واحد اهواز، دانشگاه آزاد اسلامی، اهواز، ایران

4 گروه حسابداری، واحد مسجدسلیمان، دانشگاه آزاد اسلامی، مسجدسلیمان، ایران

چکیده

در این مقاله مهمترین معیارهای اندازه‌گیری کیفیت حسابرسی و نقاط ضعف و قوت هر یک اشاره شده و میزان به‌کارگیری معیارهای مزبور در نشریه‌های تخصصی حسابداری در ایران ارزیابی گردیده است. به این منظور، ابتدا مروری بر مقاله‌های حسابرسی منتشر شده در کشـور انجـام شـده و پـس از دسته‌بنـدی معیارها، میـزان استفاده از هـر معیار و نتایـج حاصـل از بـه‌کارگیری آن‌ها بیان شده است. سپس، مقاله‌های یاد شده بر اساس پدیدآورنده، نوع نشریه، سال انتشار و ... طبقه‌بندی و تحلیل شده‌اند. در این مقاله، از اطلاعات 12 نشـریه‌ی علمی پژوهشی طی دوره‌ی زمانی 5 ساله‌ی 1389 تا 1393 استفاده شده است. نتایج حاصل از بررسی معیارهای اندازه‌گیری کیفیت حسابرسی نشان داد که در دوره‌ی مزبور، معیارهای 10 گانه‌ی کیفیت حسابرسی 72 مرتبه در 59 مقاله بـه‌کار گرفته شده‌اند. این تعـداد فقط کمتر از 4 درصـد کل مقاله‌های منتشر شده را شامل می‌شود. همچنین در بسیاری از موارد، به‌کارگیری معیارهای مشابه، منجر به نتایج متفاوت و متناقض شده است. به نظر می‌رسد اجرای پژوهش‌هایی به منظور ارائه‌ی معیارهای مناسب برای اندازه‌گیری کیفیت حسابرسی با توجه به شرایط ایران ضروری است. امید است با ارائه‌ی این مقاله و توجه به نقاط ضعف و قوت معیارهای اندازه‌گیری کیفیت حسابرسی، کیفیت پژوهش‌های تجربی در این زمینه افزایش یابد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

A Review on Auditing Quality Proxeis: Applications weak and strong points

نویسندگان [English]

  • bahman Banimahd 1
  • mehdi arabi 2
  • shiva Hasanpour 3
  • Shahrokh Bozorgmehrian 4
1
2
3
4
چکیده [English]

The paper has been pointed the most important proxies of audit quality and the strengths and weaknesses of each proxy and has been evaluated the application of the criteria in the Accounting Journals in Iran. For this purpose, we first reviewed the published audit articles in the country and after the categorizing the criteria, we presented the application of any criteria and the results of their using. Then, the mentioned papers are categorized and analyzed by author, type of journal, year of publication and so on. In this paper, we used the information over the 5-year period 1389 to 1393 at the 12 journals. The results of audit quality measurement showed that in this period, the 10 audit quality criteria have been employed 72 times in 59 papers. This only to be included less than 4% of the total number of published articles. Also, in many cases, using the same criteria is lead to different and contradictory results. It is essential to the implementation of researches to present appropriate proxies for measuring the audit quality with respect to the situation in Iran. We hope that by offering this paper and according to the strengths and weaknesses of audit quality proxies, the quality of scientific researches will be improved.

کلیدواژه‌ها [English]

  • audit quality
  • Proxies
  • Scientific Paper
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