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بررسی تأثیر دوره تصدی حسابرس بر کیفیت سود با تأکید بر عدم تقارن اطلاعاتی در شرکتهای پذیرفته شده بورس اوراق بهادار تهران | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 6، دوره 9، شماره 2 - شماره پیاپی 33، تیر 1398، صفحه 99-118 اصل مقاله (1.45 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/ijar.2018.20558.1404 | ||
| نویسندگان | ||
| مهدی خرم آبادی* 1؛ سهیلا لشگرآرا2؛ سیده عاطفه طاهرزاده3؛ زهرا فضل الهی دهکردی4 | ||
| 1مربی گروه حسابداری، دانشگاه پیام نور، تهران، ایران | ||
| 2مربی گروه حسابداری، دانشگاه پیام نور، تهران، ایران، | ||
| 3دانش آموخته ی کارشناسی ارشد حسابداری، دانشگاه آزاد اسلامی واحد الیگودرز، ایران | ||
| 4دانش 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 | ||
| دوره تصدی حسابرس؛ کیفیت سود؛ عدم تقارن اطلاعاتی | ||
| 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 KHORAMABADI1؛ soheyla lashgarara2؛ atefe taherzade3؛ zahra fazlolahi dehkordi4 | ||
| 11. Assistant Prof., Accounting., PNU University | ||
| 22. Instructor. Accounting. PNU University | ||
| 34. MSc., Accounting, Lorestan University | ||
| 4msc 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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