کیفیت گزارشگری مالی و بندهای تعدیلی حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری دانشگاه پیام نور

2 کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی واحد فردوس

چکیده

گزارش حسابرسان در فرآیند تصمیم‌گیری استفاده‌کنندگان صورت‌های مالی به عنوان یکی از اطلاعات سودمند در نظر گرفته می‌شود و یکی از راه‌های اطمینان از کیفیت گزارشگری مالی، گزارش حسابرسی می‌باشد. در این پژوهش، تأثیر کیفیت گزارشگری مالی بر بندهای تعدیلی گزارش حسابرسی را مورد بررسی قرار می‌گیرد. نمونه پژوهش نیز متشکل از 645 مشاهده (سال – شرکت) در سالهای 1388 تا 1393 می‌باشد. بمنظور اندازه گیری کیفیت گزارشگری مالی با استفاده از سه مدل کوتاری همکاران (2005)، کازنیک (1999) و مک نیکلز و استابن (2008)استفاده شده است و فرضیه پژوهش با استفاده از رگرسیون لاجیت آزمون گردیده است. یافته‌ها نشان داد، در هر سه مدل بین کیفیت گزارشگری مالی و تعدیلات حسابرسی رابطه منفی مشاهده شد. این نتیجه حاکی از آن است که کیفیت گزارشگری مالی نزد حسابرسان در تصمیم‌گیری برای تعدیلات حائز اهمیت بوده و با افزایش کیفیت گزارشگری مالی، میزان تعدیلات کاهش می‌یابد. این پژوهش با شناسایی تأثیر پذیری بندهای تعدیلی حسابرس از کیفیت گزارشگری مالی کمک بسزایی به سرمایه‌گذاران و اعتباردهندگان در سنجش رفتارهای فرصت طلبانه مدیران می‌کند. همچنین با بکارگیری سه معیار مختلف در سنجش کیفیت گزارشگری مالی به غنای ادبیات موجود می‌افزاید.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Financial Reporting Quality and Audit Adjustments Clauses

نویسندگان [English]

  • Nazanin Bashirimanesh 1
  • Maliheh pakdel 2
چکیده [English]

Auditors' report in the decision making process of users of financial statements is considered as one of the useful information and one of the ways to ensure the quality of financial reporting is the audit report. This research is investigating the effect of financial reporting quality on adjustment clauses of audit report. The research sample consists of 645 views (year - year) from 2009 to 2014. These models used to measure the quality of financial reporting: including Kothari & et al (2005), Kaznik (1999) and McNichols & Stubben (2008) and the research hypothesis has been tested using logit regression. In all three models, there was a negative correlation between financial reporting quality and audit adjustments. The result suggests that the quality of financial reporting is critical to auditors' decision making for adjustments, and with the increase in the quality of financial reporting, the amount of adjustments is reduced. This study, by identifying the impact of the auditor's moderation clauses on the quality of financial reporting helps investors and creditors to investigate managers' opportunistic behaviors. It also by applying three different criteria in assessing the quality of financial reporting adds to the richness of existing literature.

کلیدواژه‌ها [English]

  • financial reporting quality
  • Audit Adjustments Clauses
  • Discretionary accruals
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