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تأثیر وضعیت و کیفیت گزارش حسابرسی بر حجم معاملات شرکت های پذیرفته شده در بورس اوراق بهادار | ||
پژوهش های تجربی حسابداری | ||
مقاله 4، دوره 7، شماره 1 - شماره پیاپی 23، خرداد 1396، صفحه 63-80 اصل مقاله (4.61 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jera.2017.2841. | ||
نویسندگان | ||
محمدرضا عباس زاده* 1؛ سعید سمایی رهنی2؛ علی خلیلیان موحد2؛ فرشته مشتاق2 | ||
1دانشیار گروه حسابداری دانشگاه فردوسی مشهد | ||
2کارشناس ارشد حسابداری دانشگاه فردوسی مشهد | ||
چکیده | ||
این پژوهش به بررسی تأثیر وضعیت و کیفیت گزارش حسابرسی بر رفتار سرمایهگذاران در بازار سرمایه میپردازد. بدین منظور از متغیر نوع اظهار نظر حسابرس به عنوان شاخص وضعیت گزارش و متغیر میزان اقلام تعهدی اختیاری به عنوان شاخص کیفیت حسابرسی استفاده شد. همچنین از متغیر حجم مبادلات سهام شرکت به عنوان شاخص اندازهگیری رفتار سرمایهگذاران بهره گرفته شده است. نمونه تحقیق شامل 121 شرکت در یک دوره زمانی 8 ساله از سال 1385 تا سال 1392 میباشد و جهت برازش مدل پژوهش از مدل رگرسیونی دادههای پانلی، با استفاده از نرم افزار Eviews8 استفاده شده است. نتایج آزمون فرضیهها هیچ گونه رابطهای را میان کیفیت گزارش حسابرسی و حجم معاملات بازار سرمایه نشان نمیدهد اما وجود رابطهای مثبت میان وضعیت گزارش حسابرسی و حجم معاملات مورد تأیید واقع شد، بدین معنی که هرچه بندهای شرط گزارش حسابرسی افزایش یابد بدلیل شفافیت وضعیت شرکت، تمایل به سرمایهگذاری در سهام شرکت افزایش مییابد. | ||
کلیدواژهها | ||
وضعیت گزارش حسابرسی؛ کیفیت حسابرسی؛ حجم معاملات سهام؛ اقلام تعهدی اختیاری | ||
عنوان مقاله [English] | ||
Effect of Status and Quality of Audit Reporting on Volume of Trading of Stock in Tehran Stock Exchange | ||
نویسندگان [English] | ||
mohammadreza abbaszade1؛ Saeed Samaei Rahni2؛ Ali khalilian Movahed2؛ Fereshteh Moshtagh2 | ||
چکیده [English] | ||
This study discusses effects of audit reporting status and quality on the behaviour of investors in the capital market. For this purpose, type of auditor's opinion, levels of discretionary accruals and stock trading volume are variables used as indicators of report status, audit quality and investors' behaviour measurement, respectively. The sample includes 121 firms in an 8 year period (2006 to 2013). To test hypotheses, panel regression model and Eviews8 software are used. Findings show that there is no relation between the quality of audit reports and trading volume but there is a positive relation between the status of audit reports and trading volume. This means that the more number of audit report qualification paragraphs and thus the transparency of the firm, the more willingness to invest in the firm stock | ||
کلیدواژهها [English] | ||
status of audit reports, audit quality, volume of stock transactions, Discretionary accruals | ||
مراجع | ||
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