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بررسی تأثیر تمرکز بازار حسابرسی بر دوره تصدی حسابرس و تأخیر گزارش حسابرسی شرکت های پذیرفته شده در بورس اوراق بهادار تهران | ||
حسابداری و منافع اجتماعی | ||
مقاله 4، دوره 10، شماره 2 - شماره پیاپی 37، تیر 1399، صفحه 63-89 اصل مقاله (1.19 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/ijar.2019.23165.1454 | ||
نویسندگان | ||
مرتضی شفعتی1؛ ابوالفضل امینیان* 2؛ حسن پاکدامن3 | ||
1مربی، گروه حسابداری ، دانشکده حسابداری و مدیریت ، دانشگاه پیام نور ، تهران، ایران | ||
2مربی، گروه حسابداری ، دانشکده حسابداری و مدیریت، دانشگاه پیام نور ، تهران، ایران | ||
3دانشجوی دکتری حسابداری ،دانشگاه آزاد اسلامی واحد سمنان | ||
چکیده | ||
تغییرات بازارهای سرمایه در طی سالهای اخیر باعث افزایش نقش محوری حسابرسان در حیطههای تصمیمسازی شده است. بنابراین، شناخت و شفافیت بیشتر ماهیت عملکردی و خدمات قابل ارائه موسسات حسابرسی و هزینههای آنها، بهعنوان یک موضوع و شاخه جدیدی از کارآمدی بازارهای سرمایه، امروز در جهان مطرح است. هدف این پژوهش بررسی تأثیر تمرکز بازار حسابرسی بر تداوم انتخاب حسابرسی و تأخیر گزارش حسابرسی شرکت های پذیرفته شده در بورس اوراق بهادار تهران است. در این پژوهش 92 شرکت در دوره زمانی 1391 تا 1396 مورد بررسی قرار گرفتند. به منظور سنجش تمرکز بازار حسابرسی از معیار فشار رقابتی استفاده شد و برای سنجش دوره تصدی، تعداد سالهای انباشته از زمانی که حسابرس فعالیت خود را برای اولین سال در واحد مورد رسیدگی آغاز کرده است، استفاده شد. همچنین، برای سنجش تأخیر گزارش حسابرسی از لگاریتم طبیعی فاصله بین پایان سال مالی تا تاریخ امضای گزارش حسابرسی استفاده شد. پژوهش در قالب دو فرضیه از طریق رگرسیون مورد بررسی قرار گرفت و نتایج نشان داد که تمرکز بازار حسابرسی بر تأخیر گزارش حسابرسی و دوره تصدی حسابرس، تأثیر منفی و معنیداری دارد. | ||
کلیدواژهها | ||
بازار حسابرسی؛ دوره تصدی حسابرسی؛ تأخیر گزارش حسابرسی | ||
عنوان مقاله [English] | ||
The Effect of Audit Market Concentration on Audit Report Lag and Auditor Tenure of Listed Companies in Tehran Stock Exchange | ||
نویسندگان [English] | ||
Morteza Shafati1؛ Abolfazl aminian2؛ Hasan Pakdaman3 | ||
1Lecturer, Department of Accounting, School of Accounting and Management, Payam Noor University, Tehran, Iran | ||
2Lecturer, Department of Accounting, School of Accounting and Management, Payam Noor University, Tehran, Iran | ||
3Ph.D. Student of Accounting, Islamic Azad University, Semnan Branch | ||
چکیده [English] | ||
Changes in capital markets in recent years have increased the auditor's pivotal role in the areas of decision making. Thus, recognizing and clarifying the nature of the performance and services offered by audit firms and their costs are a new field of efficiency capital markets in the world. The purpose of this research is investigation of audit market concentration on audit report lag and auditor tenure of Listed Companies in Tehran Stock Exchange. In this research, 92 companies were surveyed from 2011 to 2017. In order to measure audit market concentration, audit tenure and audit report lag. indicators of TOP4SHARE, Number of years accumulated since the beginning of the auditor's activity in the company and natural logarithm of time interval between the end of the fiscal year and the date of audit report are used respectively. The results showed that both aspects of the audit market concentration, had a negative and significant effect on the delay of the audit report and the auditor's tenure period. | ||
کلیدواژهها [English] | ||
Audit Market Concentration, Audit Report Lag, Auditor Tenure | ||
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