پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 25 |
| تعداد شماره‌ها | 951 |
| تعداد مقالات | 7,816 |
| تعداد مشاهده مقاله | 12,973,761 |
| تعداد دریافت فایل اصل مقاله | 9,205,841 |
بررسی نقش تعدیل‌کنندگی مسئولیت اجتماعی شرکت بر رابطه بین ضمانت وام بانکی و حق‌الزحمه حسابرس | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 5، دوره 11، شماره 3 - شماره پیاپی 42، آذر 1400، صفحه 89-106 اصل مقاله (1.01 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/jaasci.2021.36764.1629 | ||
| نویسندگان | ||
| محمد میردریکوندی1؛ مسعود طاهری نیا* 2 | ||
| 1کارشناسی ارشد ، گروه حسابداری،دانشکده مدیریت و اقتصاد، دانشگاه لرستان .خرم آباد.ایران | ||
| 2استادیار، 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 | ||
| مسئولیت اجتماعی شرکت؛ ضمانت وام بانکی؛ حق الزحمه حسابرسی | ||
| عنوان مقاله [English] | ||
| The Moderating Role of Corporate Social Responsibility on the Relationship between Bank Loan Guarantee and Audit Fees | ||
| نویسندگان [English] | ||
| mohammad mirdrikvandi1؛ masoud taherinia2 | ||
| 1Master of accounting, department of accounting, faculty of management and economic, Lorestan University, Khoramabad, Iran | ||
| 2Assistant 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 | ||
| مراجع | ||
|
Baharmoghadam, M., Sadeghi, Z., & Safarzadeh, S., (2013). Review of the relationship between corporate governance mechanisms and the disclosure of corporate social responsibility. Journal of Financial Accounting, 5(20), 90-107. (In Persian)
Banimahd, B., MoradzadehFard, M., & Zeynali, M. (2013). Effect of audit fee on auditor’s opinion. Management Accounting , 5(15), 41-54. (In Persian)
Chang, S. J., & Hong, J. (2000). Economic performance of group-affiliated companies in Korea: Intragroup resource sharing and internal business transactions. Academy of Management journal, 43(3), 429-448.
Chen, L., Krishnan, G. V., & Yu, W. (2018). The relation between audit fee cuts during the global financial crisis and earnings quality and audit quality. Advances in accounting, 43, 14-31.
Doney, P. M., & Cannon, J. P. (1997). An examination of the nature of trust in buyer_ seller relationships. Journal of marketing, 61(2), 35-51.
Ghasemi, M., Mohammadi, M., Amin Panah, C. (2020). Investigating the Effects of Greenhouse Gas Emissions, Environmental Performance and Social Function on Financial Performance of firms listed on Tehran Stock Exchange. Journal of Accounting and Social Interests, 10(4), 93-110. doi: 10.22051/jaasci.2021.27062.154. (In Persian).
Godfrey, P. C. (2005). The relationship between corporate philanthropy and shareholder wealth: A risk management perspective. Academy of management review, 30(4), 777-798.
Feng, G. F., MA, Y. J., & YAO, S. J. (2005). A positive analysis of guarantee behavior of Chinese listed companies. China Industrial Economy, 3, 13-21.
Hermalin, B. E. (2001), “Economics and Corporate Culture,” in C. L. Cooper, S. Cartwright, and P. C. Earley (eds.). The International Handbook of Organizational Culture and Climate, New York: John Wiley & Sons.
Hildebrand, D., Sen, S. and Bhattacharya, C.B. (2011), "Corporate social responsibility: a corporate marketing perspective", European Journal of Marketing. 45(9/10), 1353-1364. https://doi.org/10.1108/03090561111151790
Hoi, C. K., Wu, Q., & Zhang, H. (2013). Is corporate social responsibility (CSR) associated with tax avoidance? Evidence from irresponsible CSR activities. The Accounting Review, 88(6), 2025-2059.
Houston, R. W., Peters, M. F., & Pratt, J. H. (2005). Non litigation risk and pricing audit services. Auditing: A Journal of Practice & Theory, 24(1), 37-53.
Jafari, S., Ahmadvand, M. (2015). Credit Rating of Companies Listed on Tehran Stock Exchange Using the EMS Approach. , 6(10), 37-56. (In Persian).
Kinney Jr, W. R., & McDaniel, L. S. (1989). Characteristics of firms correcting previously reported quarterly earnings. Journal of accounting and economics, 11(1), 71-93.
Krokinejad, Z., Taebi. Amir, H. (2019). Investigating the impact of voluntary disclosure of social responsibility on audit fees in companies listed on the Tehran Stock Exchange. Fourth National Conference on Management Accounting and Economic. (In Persian)
Liu, B., Cullinan, C., Zhang, J., & Wang, F. (2016). Loan guarantees and the cost of debt: evidence from China. Applied Economics, 48(38), 3626-3643.
McKinsey & Company. (2010). Innovation and commercialization, McKinsey global survey results.
McWilliams, A., & Siegel, D. (2001). Corporate social responsibility: A theory of the firm perspective. Academy of management review, 26(1), 117-127.
Riding, A. L., & Haines Jr, G. (2001). Loan guarantees: Costs of default and benefits to small firms. Journal of business venturing, 16(6), 595-612.
Rahdari, A. H., & Rostamy, A. A. A. (2015). Designing a general set of sustainability indicators at the corporate level. Journal of Cleaner Production, 108, 757-771.
Sepehrdoust, H., Rajabi, F., Barooti, M. (2015). The impact of good governance on income performance of tax system. Quarterly Journal of Applied Theories of Economics, 2(2), 103-126. (In Persian)
Simunic, D. A. (1980). The pricing of audit services: Theory and evidence. Journal of accounting research, 161-190.
Wang, F., Xu, L., Guo, F., & Zhang, J. (2019). Loan Guarantees, Corporate Social Responsibility Disclosure and Audit Fees: Evidence from China. Journal of Business Ethics, 166(2).
Wang, H. M. D. (2010). Corporate social performance and financial‐based brand equity. Journal of product & Brand management, 19(5), 335-345.
Xie, Z. H., & Cui, X. G. (2006). Risk-based auditing: mechanism and application. China Accounting Review, 7, 15-20.
| ||
|
آمار تعداد مشاهده مقاله: 622 تعداد دریافت فایل اصل مقاله: 353 |
||