مروری بر پژوهش‌های خارجی در زمینه استقلال حسابرس و کیفیت حسابرسی

محورهای موضوعی : سرمایه‌گذاری

مهدی خرم آبادی ¹

1 - استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران.

تاریخ دریافت : 1399/02/09 تاریخ پذیرش : 1399/08/30 تاریخ انتشار : 1400/09/01

کلید واژه: "استقلال حسابرس", "کیفیت حسابرسی", " اهمیت (نفوذ) صاحبکار", "خدمات غیرحسابرسی", "دوره تصدی حسابرس",

چکیده مقاله :

هدف: این پژوهش به شکل جامعی به‌مرور تحقیقات آکادمیک مربوط به استقلال حسابرس و کیفیت حسابرسی به‌منظور ارائه چارچوبی برای ارزیابی تأثیر استقلال حسابرس بر کیفیت حسابرسی می‌پردازد.روش‌شناسی پژوهش: این پژوهش بر اساس مرور مقالات چاپ شده در طی سال های گذشته در نه مجله برجسته و بین‌المللی مربوط به حسابرسی و حسابداری مشتمل بر مجلات: Auditing: A Journal of Practice and Theory - Accounting, Organizations and Society - Contemporary Accounting Research - Journal of Accounting, Auditing and Finance- Journal of Accounting and Economics - Journal of Accounting and Public Policy - -Journal of Accounting Research Review of Accounting Studies - The Accounting Review به‌منظور بررسی موضوعات اصلی که استقلال حسابرس را تهدید می‌کند، انجام شده است. ازاین‌رو، پژوهش حاضر در زمره پژوهش‌های مروری محسوب می‌شود.یافته‌ها: یافته‌های پژوهش نشان می‌دهد که چهار موضوع اصلی که استقلال حسابرس را تهدید می‌کند، عبارت‌اند از: الف - اهمیت (نفوذ) صاحب‌کار ب- خدمات غیر حسابرسی ج- دوره تصدی حسابرس و د- وابستگی صاحب‌کار با مؤسسات حسابرسی. برای هر یک از این تهدیدها، در مورد یافته‌های مربوط به انگیزه‌ها، ادراکات، و رفتارهای حسابرس و صاحب‌کار و نیز تأثیرات هر تهدید بر کیفیت واقعی و محسوس حسابرسی‌ها و گزارش‌های مالی به‌صورت مفصل بحث شده است.اصالت/ ارزش‌افزوده علمی: یافته‌های این پژوهش علاوه بر توسعه ادبیات و مبانی نظری مرتبط با استقلال حسابرس و کیفیت حسابرسی، چارچوبی برای ارزیابی تأثیر استقلال حسابرس بر کیفیت حسابرسی ارائه می‌دهد. شاخص‌های ارائه شده در پژوهش حاضر می‌تواند فرصت‌هایی را برای پژوهش‌های بیشتر در آینده در مورد استقلال حسابرس و کیفیت حسابرسی فراهم آورد.کلید واژه‌ها: استقلال حسابرس، کیفیت حسابرسی، اهمیت (نفوذ) صاحب‌کار، خدمات غیر حسابرسی، دوره تصدی حسابرس، وابستگی صاحب‌کار.

چکیده انگلیسی:

Purpose: This research comprehensively reviews academic research related to auditor independence and audit quality in order to provide a framework for evaluating the impact of auditor independence on audit quality.Methodology: This research is based on the review of articles published in the last years in nine prominent and international journals related to auditing and accounting, including journals:Auditing: A Journal of Practice and Theory- Accounting, Organizations and Society- Contemporary Accounting Research- Journal of Accounting, Auditing and Finance- Journal of Accounting and Economics- Journal of Accounting and Public Policy- Journal of Accounting Research- Review of Accounting Studies- The Accounting Review, in order to examine the main issues that threaten the auditor's independence. Therefore, the present study is considered among the review studies.Finding: The findings of the research show that the four main issues that threaten the auditor's independence are: a- the importance (influence) of the employer b- non-audit services c- the auditor's tenure and d- the employer's affiliation with auditing institutions. For each of these threats, the findings related to the motivations, perceptions, and behaviors of the auditor and the owner, as well as the effects of each threat on the real and tangible quality of audits and financial reports, have been discussed in detail.Originality/Value: In addition to the development of literature and theoretical foundations related to auditor independence and audit quality, the findings of this research provide a framework for evaluating the impact of auditor independence on audit quality. The indicators presented in the present study can provide opportunities for further research on auditor independence and audit quality.

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