پیوندهای مفید
اخبار و اعلانات
آمار
| تعداد نشریات | 25 |
| تعداد شماره‌ها | 939 |
| تعداد مقالات | 7,734 |
| تعداد مشاهده مقاله | 12,751,705 |
| تعداد دریافت فایل اصل مقاله | 9,074,165 |
اثر مشغله شریک حسابرس بر کیفیت حسابرسی، تاخیر گزارش حسابرس و هزینه سرمایه | ||
| پژوهش های تجربی حسابداری | ||
| مقاله 5، دوره 14، شماره 1 - شماره پیاپی 51، فروردین 1403، صفحه 115-138 اصل مقاله (2.09 M) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/jera.2023.43927.3138 | ||
| نویسندگان | ||
| امید پورحیدری* 1؛ احمدصادق سلطانی نژاد2؛ ابراهیم سلطانی نژاد3 | ||
| 1استاد، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران | ||
| 2کارشناسی ارشد، گروه حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر کرمان، کرمان، ایران | ||
| 3کارشناسی ارشد، گروه حسابداری، دانشکده ادبیات و علوم انسانی، دانشگاه آزاد اسلامی کرمان، کرمان، ایران | ||
| چکیده | ||
| هدف ما در این پژوهش بررسی تاثیر مشغله شریک حسابرس بر کیفیت حسابرسی، تاخیر گزارش حسابرس و هزینه سرمایه میباشد. در این رابطه دو دیدگاه وجود دارد. گروهی بر این باورند، حجم کار شریک حسابرس تجربه و دانش حسابرس را افزایش میدهد و اثربخشی حسابرسی افزایش مییابد (گل و همکاران، 2017). گروهی دیگر بر این باورند که مشغله شریک حسابرس باعث تاخیر گزرش حسابرسی و کاهش کیفیت حسابرسی میشود (دی فوند و ژانگ، 2014). و از طرف دیگر حجم کاری شریک حسابرس باعث افزایش هزینه سرمایه میشود (حبیب و همکاران، 2018). ما در این پژوهش قصد داریم تا موارد بیان شده را بررسی کنیم. برای بررسی فرضیهها از دادههای 165 شرکت در طول دوره زمانی 1391 تا 1400 استفاده کردیم. روش رگرسیونی مورد استفاده، رگرسیون چند متغیره میباشد. برای اندازه گیری مشغله شریک حسابرس از معیارهای جایگزین نسبت تعداد کار حسابرسی موسسه به تعداد شرکای موسسه، نسبت لگاریتم درآمد موسسه حسابرسی به تعداد شرکای موسسه حسابرسی، و نسبت سهم از بازار، برای کیفیت حسابرسی از مدل تعدیل شده جونز (1991) و هزینه سرمایه از رابطه استون (2004) استفاده کردیم. بر اساس یافته‌ها، فرضیه اول، دوم و سوم تایید شدند و مشغله شریک حسابرس با تاخیر گزارش حسابرس و هزینه سرمایه رابطه مثبت و معنادار و با کیفیت حسابرسی رابطه منفی و معنادار دارد. مشغله شرکای حسابرسی باعث تاخیر گزارش حسابرس، کاهش کیفیت حسابرسی و افزایش هزینه سرمایه میشوند | ||
| کلیدواژه‌ها | ||
| مشغله شریک حسابرس؛ کیفیت حسابرسی؛ تاخیرگزارش حسابرس؛ هزینه سرمایه | ||
| عنوان مقاله [English] | ||
| Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost | ||
| نویسندگان [English] | ||
| Omid Pourheidari1؛ Ahmad Sadegh Soltani Nejad2؛ Ebrahim Soltani Nejad3 | ||
| 1Professor, Department of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran. | ||
| 2M.Sc. Department of Accounting, Faculty of Management and Economics, Shahid Bahonar University of Kerman, Kerman, Iran. | ||
| 3M. Sc. Department of Accounting, Faculty of Literature and Humanities, Islamic Azad University of Kerman, Kerman, Iran | ||
| چکیده [English] | ||
| Our purpose in this research is to investigate the impact of the auditor's partner's busyness on audit quality, auditor's report delay, and capital cost. There are two views in this regard. A group believes that the workload of the auditor's partner increases the experience and knowledge of the auditor and the effectiveness of the audit increases (Gol et al., 2017). Another group believes that the busyness of the auditor's partner causes the delay of the audit and a reduction in the quality of the audit (De Fond and Zhang, 2014). On the other hand, the workload of the auditor's partner increases the cost of capital (Habib et al., 2018). In this research, we intend to examine the stated cases. To check the hypotheses, we used the data of 165 companies during the period from 2011 to 2014. The regression method used is multivariate regression. To measure the busyness of the auditor's partner, alternative measures are the ratio of the number of audit work of the institution to the number of partners of the institution, the ratio of the logarithm of the income of the audit institution to the number of partners of the audit institution, and the ratio of the market share, for audit quality from the adjusted model of Jones (1991) and the cost of capital. We used the relation of Stone (2004). To according the findings, the first, second, and third hypotheses were confirmed and the preoccupation of the auditor's partner has a positive and significant relationship with the delay of the auditor's report and the cost of capital, and a negative and significant relationship with audit quality. The preoccupation of the audit partners causes the auditor's report to be delayed, reduces the quality of the audit, and increases the cost of capital | ||
| کلیدواژه‌ها [English] | ||
| Auditor's partner's preoccupation, Audit quality, Auditor's report delay, Capital cost | ||
|
سایر فایل های مرتبط با مقاله
|
||
| مراجع | ||
|
باد آور نهندی، یونس؛ تقی زاده خانقاه، وحید. (1392). بررسی ارتباط بین کیفیت حسابرسی و کارایی سرمایهگذاری. بررسیهای حسابداری و حسابرسی، 20(2)، 42-19.
حیدری سورشجانی، زهرا؛ جودکی چگنی، زهرا. (1401). تأخیر در گزارش حسابرسی: مشغله کاری حسابرس و رتبه مؤسسات حسابرسی. دانش حسابداری مالی، 9(1)، 132-113.
زارع بهن میری، محمدجواد؛ حسنخانی، فاطمه. (1400). ویژگی‌های مؤسسه حسابرسی و تأخیر ارائه گزارش حسابرسی با رویکرد فراتحلیل. بررسیهای حسابداری و حسابرسی، 28(4)، 690-664.
محمدرضایی، فخرالدین؛ گل چهره، محمد. (1396). خطای حسابرسی، نوع گزارش و تعداد بندهای شرط حسابرسی: نقش مشغلۀکاری شرکای موسسات حسابرسی. حسابداری مالی، 9(36)، 31-1.
مشایخی, بیتا؛ عمرانی, حامد؛ آخوندی, امید. (1397). تخصص شریک حسابرسی در صنعت و کیفیت حسابرسی: نقش استراتژی‌های صاحب‌کار. پژوهش های تجربی حسابداری. 8(4)، 105-126.
هیئت مدیره سازمان بورس و اوراق بهادار. (1386). دستورالعمل اجرایی افشای اطلاعات شرکت های ثبت شده نزد سازمان بورس و اوراق بهادار مصوب 3/5/1386.
Abbott, L., Parker, S., & Peters, G. (2012). Internal audit assistance and external audit timeliness. Auditing: A Journal of Practice & Theory, 3,1(4) 3–20.
Australian Accounting Standards Board. (2018). Consultation paper: Review of the corporate governance council’s principles and recommendations. https://www.asx.com.au/documents/asx-compliance/consultation-paper-cgc-4th-edition.pdf
Badavar Nahandi, Y., & Taghizadeh Khanqah, V. (2013). The Relationship between Audit Quality and Investment Efficiency. Journal of Accounting and auditing review, 20(2), 19-42. (in parsian).
Bamber, E., & Bamber, L. (2009). Discussion of ’Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research, 26(2), 393–402.
Blankley, A., Hurtt, D., & MacGregor, J. (2014). The relationship between audit report lags and future restatements. Auditing: A Journal of Practice & Theory, 33(2), 27–57.
Blankley, A., Hurtt, D., & MacGregor, J. (2015). Are lengthy audit report lags a warning signal? Current Issues in Auditing, 9(2), 19–28.
Braun, R. L. (2000). The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting. Accounting, Organizations and Society, 25(3), 243–259.
Bryant-Kutcher, L., Peng, E., & Weber, D. (2013). Regulating the timing of disclosure: Insights from the acceleration of 10-K filing deadlines. Journal of Accounting and Public Policy, 32(6), 475–494.
Bushman, R. M., & Piotroski, J. D. (2006). Financial reporting incentives for conservative accounting: The influence of legal and political institutions. Journal of Accounting and Economics, 42(1), 107–148.
Câmara, A., Chung, S. L., & Wang, Y. H. (2009). Option implied cost of equity and its properties. Journal of Futures Markets, 29(7), 599–629.
Caramanis, C., & Lennox, C. (2008). Audit effort and earnings management. Journal of Accounting and Economics, 45(1), 116–138.
Center For Audit Quality. (2014). CAQ approach to audit quality indicators. http://www.thecaq.org/docs/reports-and-publications/caq-approach-to auditqualityindicators-april-2014.pdf?sfvrsn=2
Chambers, R., Lo, B. C. Y., & Allen, N. B. (2008). The impact of intensive mindfulness training on attentional control, cognitive style, and affect. Cognitive therapy and research, 32(3), 303-322.
Clatworthy, M. A., & Peel, M. J. (2016). The timeliness of UK private company financial reporting: Regulatory and economic influences. The British Accounting Review, 48(3), 297–315.
Clinch, G., Stokes, D., & Zhu, T. (2012). Audit quality and information asymmetry between traders. Accounting and Finance, 52(3), 743–765.
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of accounting and economics, 3(3), 183-199.
DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2-3), 275–326.
Easton, P. D. (2004). PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital. The Accounting Review, 79(1), 73–95.
European Parliament and Council. (2010). Directive 2004/109/EC of the European parliament and of the Council. Official Journal of the European Union, 390/31, 38–57.
Ferguson, A., Francis, J., & Stokes, D. (2003). The effects of firm-wide and office-level industry expertise on audit pricing. The Accounting Review, 78(2), 429–448.
Financial Accounting Standards Board. (1980). Statement of financial accounting concepts No.2: Qualitative characteristics of accounting information. Stamford, Connecticut, USA.
Givoly, D., & Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence. The Accounting Review, 57(3), 486–508.
Goodwin, J., & Wu, D. (2016). What is the relationship between audit partner busyness and audit quality? Contemporary Accounting Research, 33(1), 341–377.
Gul, F., Ma, S., & Lai, K. (2017). Busy auditors, partner-client tenure, and audit quality: Evidence from an emerging market. Journal of International Accounting Research, 16(1),83-105.
Habib, A., Bhuiyan, M. B., & Sun, X. (2018). Audit partner busyness and cost of equity capital. International Journal of Auditing, 23(1), 57–72.
Heidary Sureshjani, Z., & Joudaki Chegeni, Z. (2022). Delays in the Audit Report: Ranking of Audit Firms and Auditor Workload. Journal of Finance Accounting Knowledge, 9(1), 113-132. (in persian).
Hou, K., Van Dijk, M. A., & Zhang, Y. (2012). The implied cost of capital: A new approach. Journal of Accounting and Economics, 53(3), 504–526.
Hussin, W., Bamahros, H., & Shukeri, S. (2018). Lead engagement partner workload, partner-client tenure and audit report lag: Evidence from Malaysia. Managerial Auditing Journal, 33(3), 246–266.
Impink, J., Lubberink, M., van Praag, B., & Veenman, D. (2012). Did accelerated filing requirements of SOX affect the timeliness of 10-K filings? Review of Accounting Studies, 17(2), 227–253.
International Accounting Standards Board. (2010). Conceptual Framework for financial reporting. London, UK
International Accounting Standards Board. (2018). Conceptual Framework for financial reporting. London, UK
International Auditing and Assurance Standards Board. (2014). A framework for audit quality: Key elements that create an environment for audit quality. https:// www.ifac.org/publications-resources/framework-audit-quality-key-elementscreate-environment-audit-quality. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360.
Jones, Jennifer J. (1991). Earnings management during import relief investigations. Journal of Accounting Research, 29(2), 193–228.
Karjalainen, J. (2011). Audit quality and cost of debt capital for private firms: Evidence from Finland. International Journal of Auditing, 15(1), 88–108.
Knechel, W., Krishnan, G., Pevzner, M., Shefchik, L., & Velury, U. (2013). Audit quality: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 32(1), 385–421.
Krishnan, J., & Yang, J. (2009). Recent trends in audit report and earnings announcement lags. Accounting Horizons, 23(3), 265–288.
Lai, K., Sasmita, A., Gul, F., Foo, Y., & Hutchinson, M. (2018). Busy auditors, ethical behavior, and discretionary accruals quality in Malaysia. Journal of Business Ethics, 150(4), 1187–1198.
Lambert, R., Leuz, C., & Verrecchia, R. E. (2007). Accounting information, disclosure, and the cost of capital. Journal of Accounting Research, 45(2), 385–420.
Lennox, C., Wang, Z. T., & Wu, X. (2018). Earnings management, audit adjustments, and the financing of corporate acquisitions: evidence from China. Journal of accounting and economics, 65(1), 21-40.
Mashayekhi, B., Omrani, H., Akhoundi, O. (2019). Auditor Industry Specialization and Audit Quality: The Role of Client Strategy. Journal of Empirical Research In Accounting, 8(4), 105-126. (in Persian).
McDaniel, L. S. (1990). The effects of time pressure and audit program structure on audit performance. Journal of Accounting Research, 28(2), 267–285.
Mohammad Rezaei, F., & Golchehre., M. (2017). Audit Failure, Audit Opinion and Auditor’ s Remarks: The Role of Audit Partner Busyness. Journal of Financial Accounting, 9(36), 1-31. (in persian).
Ozcan, A. (2018). Audit quality and earnings management: evidence from Turkey. International Journal of Economics and Administrative Studies, 23(5), 67-78.
Palmrose, Z. V. (1986). Audit fees and auditor size: Further evidence. Journal of Accounting Research, 24(1), 97-110.
Public Company Accounting Oversight Board. (2014). Standing advisory group meeting: Initiative to improve audit quality – root cause analysis, audit quality indicators, and quality control standards. http://pcaobus.org/News/Events/Documents/0624252014_SAG_Meeting/06242014_AQI .pdf.
Reynolds, J., & Francis, J. (2000). Does size matter? The influence of large clients on office-level auditor reporting decisions. Journal of Accounting and Economics, 30(3), 375–400.
Ryu, T., & Roh, C-Y. (2007). The auditor’s going concern opinion decision. International Journal of Business and Economics, 6(2), 89-101.
Schmidt, J., & Wilkins, M. (2013). Bringing darkness to light: The influence of auditor quality and audit committee expertise on the timeliness of financial statement restatement disclosures. Auditing: A Journal of Practice & Theory, 32(1), 221–244.
Securities and Exchange Commission. (2003). Final rule: Strengthening the commission’s requirements regarding auditor independence. Washington DC, Washington, USA.
Singh, H., Sultana, N., Islam, A., Singh, A. (2022). Busy auditors, financial reporting timeliness and quality. The British Accounting Review, 54(3), 1-25.
Sloan, R. G. (2001). Financial accounting and corporate governance: A discussion. Journal of Accounting and Economics, 32(1), 335–347.
Sundgren, S., & Svanstrom, T. (2014). Auditor-in-charge characteristics and going-concern reporting. Contemporary Accounting Research, 31(2), 531–550.
Tadros, E. (2021). Firms scramble as corporate auditor numbers plummet. In Australian financial review. Sydney, Australia: 05 May 2021.
The Board of Directors of the Securities and Exchange Organization. (1386). Executive instructions for information disclosure of companies registered with the Securities and Exchange Organization, approved 5/3/1386. (in persian)
Watts, R. L., & Zimmerman, J. L. (1986). Positive accounting theory. Englewood Cliffs, NJ: Prentice‐Hall.
Ye, P., Carson, E., & Simnett, R. (2011). Threats to auditor independence: The impact of relationship and economic bonds. Auditing: A Journal of Practice & Theory, 30(1), 121–148.
Zare Bahnamiri, M. J., & Hasankhani, F. (2021). Auditor Characteristics and Audit Report Lag: A Meta-Analysis. Journal of Accounting and auditing review, 28(4), 664-690. (in persian). | ||
|
آمار تعداد مشاهده مقاله: 508 تعداد دریافت فایل اصل مقاله: 401 |
||
