بررسی تأثیر دوره تصدی حسابرس بر کیفیت سود با تأکید بر عدم تقارن اطلاعاتی در شرکت‌های پذیرفته شده بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 مربی گروه حسابداری، دانشگاه پیام نور، تهران، ایران

2 مربی گروه حسابداری، دانشگاه پیام نور، تهران، ایران،

3 دانش آموخته ی کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی واحد الیگودرز، ایران

4 دانش آموخته ی کارشناسی ارشد حسابداری، دانشگاه لرستان، ایران

چکیده

چکیده:
یکی از شاخص هایی که کیفیت سود را بهبود می­بخشد، دوره تصدی حسابرس است، بنابراین هدف این پژوهش بررسی تأثیر دوره تصدی حسابرس بر کیفیت سود و همچنین بررسی نقش تعدیلی عدم تقارن اطلاعاتی بر رابطه بین دوره تصدی حسابرس و کیفیت سود شرکت­های پذیرفته شده در بورس اوراق بهادار تهران است. به همین منظور دو فرضیه تدوین و داده­های مربوط به 128 شرکت عضو سازمان بورس اوراق بهادار تهران برای دوره زمانی 1389 الی 1394 مورد استفاده قرار گرفت. برای آزمون فرضیه­ها از روش داده­های تابلویی و رگرسیون چندمتغیره استفاده شد. نتایج پژوهش نشان داد که دوره تصدی حسابرس بر کیفیت سود تأثیر مثبت و معناداری دارد. به‌عبارتی، با افزایش دوره تصدی حسابرس، کیفیت سود نیز افزایش می­یابد. همچنین نتایج این پژوهش نشان دادکه عدم تقارن اطلاعاتی بر رابطه بین دوره تصدی حسابرس و کیفیت سود تأثیر مثبت و معناداری دارد و با افزایش عدم تقارن اطلاعاتی، تأثیرمثبت دوره تصدی حسابرسی بر کیفیت سود تقویت می­شود.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

Effect of the Audit Tenure on Earnings Quality with the Emphasis on the Information Asymmetry of Companies of TSE

نویسندگان [English]

  • MEHDI KHORAMABADI 1
  • soheyla lashgarara 2
  • atefe taherzade 3
  • zahra fazlolahi dehkordi 4
1 1. Assistant Prof., Accounting., PNU University
2 2. Instructor. Accounting. PNU University
3 4. MSc., Accounting, Lorestan University
4 msc accounting
چکیده [English]

One of the indicators that improves the earnings quality is the audit tenure, therefore, the purpose of this study is to investigate the effect of the audit tenure on earnings quality, as well as to examine the moderating role of information asymmetry on the relationship between audit tenure and earnings quality in listed companies on Tehran Stock Exchange. In an effort to respond to this issue, 128 firm observation gathered from the annual financial reports of listed companies on Tehran Stock Exchange from 2010 to 2016 have been tested. The research findings showed that the audit’ tenure, has a positive and significant effect on the earnings quality. In other words, with the increase of the audit ‘tenure, the earnings quality will also increase. The results also showed that information asymmetry has a positive and significant effect on the relationship between audit’ tenure and earnings quality. In other words, with increasing of information asymmetry, the positive effect of the auditor's tenure on earnings quality is strengthened.
tenure and earnings quality.In other words,with increasing information asymmetry,the positive effect of the auditor's tenure on earnings quality is strengthened.
Keywords: Audit Tenure, Earnings Quality, Information Asymmetr

کلیدواژه‌ها [English]

  • Audit’ Tenure
  • Earnings Quality
  • Information Asymmetry

مراجع

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سابقه مقاله

  • تاریخ دریافت: 08 خرداد 1397
  • تاریخ بازنگری: 02 مرداد 1398
  • تاریخ پذیرش: 26 شهریور 1397

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