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تاثیر ساختار مالکیتی و نظارتی هیأت مدیره و ویژگیهای حسابرس بر مدیریت سود | ||
پژوهش های تجربی حسابداری | ||
مقاله 12، دوره 9، شماره 4 - شماره پیاپی 34، بهمن 1398، صفحه 299-326 اصل مقاله (4.26 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jera.2018.20138.2019 | ||
نویسندگان | ||
رضا داغانی1؛ نجمه حاجیان* 2؛ کبری طلوعی3 | ||
1دکتری حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه تربیت مدرس، ایران | ||
2استادیار گروه حسابداری، دانشگاه خاتم،تهران،ایران | ||
3کارشناس ارشد حسابداری، دانشگاه آزاد واحد صفادشت، ایران | ||
چکیده | ||
با وقوع مشکلات متعدد مالی در جهان، استفاده از رویکرد مقرراتگذاری در حاکمیت شرکتی و نیز افزایش کیفیت حسابرسی به منظور اطمینان بخشی به صاحبان سهام، بیش از پیش اهمیت یافته است. مالکان برای تصمیمگیری و تخصیص منابع، به اطلاعات مالی و نیز اعتباربخشی آنها توسط حسابرس اتکا میکنند؛ از این رو ویژگیهای حسابرس را میتوان بر اقدام مدیریت به دستکاری اطلاعات مالی مؤثر دانست. از سوی دیگر ساختار هیأت مدیره میتواند بر انتخاب روشهای حسابداری و بهطور خاص مدیریت سود شرکت تاثیرگذار باشد. در این راستا با استفاده از اطلاعات مربوط به 220 شرکت پذیرفته شده در بورس اوراق بهادار تهران در طی سالهای 1388- 1394، به بررسی اثر دوره تصدی حسابرس، اندازه حسابرس( براساس تعداد شرکا)، و ساختار مالکیتی و نظارتی هیأت مدیره بر مدیریت سود پرداخته شده است. در زمینه ساختار هیأت مدیره، نتایج پژوهش گویای رابطه مستقیم و معنادار میان مالکیت مدیرعامل و مدیریت سود است. همچنین نتایج نشاندهنده رابطه مثبت بین دوره تصدی حسابرس و مدیریت سود است. نتایج تحقیق در خصوص بررسی تاثیر تعداد شرکا و مدیران موسسات حسابرسی بر مدیریت سود حاکی از آن است که در شرکتهایی که توسط موسسات حسابرسی با پنج الی ده شریک و مدیر فنی حسابرسی میشوند، مدیریت سود کمتری صورت میگیرد | ||
کلیدواژهها | ||
ساختار مالکیت؛ هیأت مدیره؛ دوره تصدی؛ شرکاء موسسه حسابرسی؛ مدیریت سود | ||
عنوان مقاله [English] | ||
Effects of the Board's Ownership and Oversight Structure And Audit Characteristics On Earning Management | ||
نویسندگان [English] | ||
Reza Daghani1؛ Najmeh Hajian2؛ kobra toloyee3 | ||
1Ph. D. of Accounting, Management and economic department, Tarbiat Modares university, Tehran, Iran | ||
2Assistant Professor of Accounting, Khatam University, Tehran, Iran | ||
3MS.c. of Accounting, Safadasht university, Tehran, Iran | ||
چکیده [English] | ||
Considering the financial problems around the world, using a regulatory approach in corporate governance and also enhancing audit quality in order to assure shareholders have an increasing importance now. Since shareholders rely on the financial data validated by auditors in order to make decisions, auditor's characteristics may affect managers' action of financial information manipulation. On the other hand, the Board structure may affect accounting method choice, specially earning management. This study is aimed to investigate effects of audit characteristics including audit tenure and audit firm size, as well as the board's ownership and oversight structure on earning management. The sample consists of 220 firms listed in Tehran Stock Exchange during 2009 to 2015. Findings indicate that there is a significant and direct relation between chief executive officer ownership and the earning management. Other results also show a positive significant relation between audit tenure and earning management. One of the interesting findings is that firms employing auditors with more than 5 to 10 partners and technical directors, has less earning management. | ||
کلیدواژهها [English] | ||
Ownership structure, Audit tenure, Audit partner, Board of directors, Earning Management | ||
مراجع | ||
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Can enhanced audit quality reduce higher real earnings management: Evidence from China. International Conference on Public Management and Education. | ||
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