بررسی نقش تعدیل‌کنندگی مسئولیت اجتماعی شرکت بر رابطه بین ضمانت وام بانکی و حق‌الزحمه حسابرس

نوع مقاله : مقاله پژوهشی

نویسندگان

1 کارشناسی ارشد ، گروه حسابداری،دانشکده مدیریت و اقتصاد، دانشگاه لرستان .خرم آباد.ایران

2 استادیار، گروه حسابداری،دانشکده مدیریت و اقتصاد، دانشگاه لرستان، خرم اباد، ایران

چکیده

بانک‌ها و موسسات اعتباری در قبال اعطای وام به واحدهای تجاری، وثایق و ضمانت، وام بانکی اخذ می‌نمایند که با افزایش سطح ضمانت‌ تسهیلات توسط شرکت‌ها،  مسئولیت‌های قانونی مرتبط با آن افزایش می‌یابد. در چنین شرایطی حسابرسان مستقل، به منظور ارزیابی و تعیین ریسک حسابرسی برنامه منسجم‌تر و قوی‌تری را باید طراحی و اجرا نمایند. هدف این پژوهش، بررسی نقش تعدیل‌کنندگی مسئولیت اجتماعی شرکت بر رابطه بین ضمانت وام بانکی و حق‌الزحمه حسابرسی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران می باشد. به همین منظور، اطلاعات مالی مربوط به 100 شرکت طی سال‌های 1398-1389 به روش تحلیل داده‌های ترکیبی جمع‌آوری و با استفاده از نرم‌افزار اقتصادسنجی (ایویوز10) مورد تجزیه ‌و تحلیل قرارگرفت. یافته‌های پژوهش نشان داد، بین ضمانت وام بانکی و حق‌الزحمه حسابرسی شرکت رابطه‌ معناداری وجود ندارد. همچنین، افشای مسئولیت‌ اجتماعی بر رابطه بین ضمانت وام بانکی و حق‌الزحمه حسابرسی شرکت اثرتعدیل‌کننده دارد. به عبارتی، با ورود متغیر مسئولیت اجتماعی به مدل، افزایش ضمانت وام بانکی منجر به افزایش حق‌الزحمه حسابرسی، می‌گردد.

کلیدواژه‌ها

عنوان مقاله [English]

The Moderating Role of Corporate Social Responsibility on the Relationship between Bank Loan Guarantee and Audit Fees

نویسندگان [English]

  • mohammad mirdrikvandi 1
  • masoud taherinia 2
1 Master of accounting, department of accounting, faculty of management and economic, Lorestan University, Khoramabad, Iran
2 Assistant Professor, department of accounting, faculty of management and economic Lorestan University, Khoramabad, Iran
چکیده [English]

Banks and credit institutions obtain bank loans and guarantees in return for lending to business units. As companies increase the level of loan guarantees, the legal responsibilities associated with it, increase. In such cases, independent auditors should design and implement a more coherent and robust program to assess and determine audit risk. The purpose of this study is to investigate the moderating role of corporate social responsibility on the relationship between bank loan guarantee and audit fees of companies listed on the Tehran Stock Exchange. For this purpose, financial information of 100 companies during the period of 2010 to 2020 has been prepared by the method of combined data analysis, and has been analyzed using econometrics software (Eviews8). The findings of this study show that there is no significant relationship between bank loan guarantee and company audit fee. Disclosure of social responsibilities also has a moderating effect on the relationship between bank loan guarantee and the company's audit fees and by entering the social responsibility variable, increasing the bank loan guarantee leads to an increase in auditing fees.

کلیدواژه‌ها [English]

  • corporate social responsibility
  • bank loan guarantee
  • Auditing Fees

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  • تاریخ دریافت: 12 تیر 1400
  • تاریخ بازنگری: 28 آبان 1400
  • تاریخ پذیرش: 07 آذر 1400

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