تأثیر چرخه عمر شرکت بر قابلیت مقایسه صورت‌های مالی با درنظرگرفتن نقش تعدیل‌گری ضعف کنترل داخلی و کیفیت حسابرسی
محورهای موضوعی : حسابداری و حسابرسی
مهلا آدینه پور
1
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علی تقوی مقدم
2
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1 - گروه حسابداري، واحد شیروان، دانشگاه آزاد اسلامی، شیروان، ایران.
2 - گروه حسابداری، واحد بجنورد، دانشگاه آزاد اسلامی، بجنورد، ایران.
کلید واژه: بلوغ چرخه عمر شرکت, قابلیت مقایسه صورت‌های مالی, کیفیت حسابرسی, سیستم کنترل داخلی,
چکیده مقاله :
هدف: شرکت‌ها در طول چرخه عمر خود، ویژگی‌های مالی و اقتصادی خاصی دارند که می‌تواند بر نحوه تهیه و ارائه صورت‌های مالی تأثیرگذار باشد. پژوهش حاضر به بررسی رابطه بین مرحله بلوغ چرخه عمر شرکت و قابلیت مقایسه صورت‌های مالی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران و فرابورس ایران می‌پردازد و نقش تعدیل‌کننده ضعف کنترل داخلی و کیفیت حسابرسی را در این رابطه بررسی می‌کند.
روش‌شناسی پژوهش: این مطالعه در زمره پژوهش‌ها کاربردی، پس رویدادی و مبتنی بر داده‌های واقعی است. جامعه آماری پژوهش، شامل کلیه شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران و بازار فرابورس ایران طی سال‌های 1401 - 1395 است. پس از اعمال معیارهای حذف سیستماتیک، تعداد 148 شرکت به عنوان نمونه نهایی انتخاب گردید. تجزیه و تحلیل داده‌ها با استفاده از مدل رگرسیون خطی چند‌متغیره در چارچوب داده‌های ترکیبی و نرم‌افزار ایویوز انجام شده است.
یافته‌ها: نتایج پژوهش نشان می‌دهد که بین مرحله بلوغ در چرخه عمر شرکت و قابلیت مقایسه صورت‌های مالی رابطه‌ای معنادار وجود دارد. همچنین مشخص شد که ضعف در کنترل‌های داخلی و نیز کیفیت حسابرسی می‌تواند به‌عنوان عوامل تعدیل‌گر، این رابطه را تقویت یا تضعیف نمایند.
اصالت / ارزش‌افزوده علمی: در دهه‌های اخیر، اصول حسابداری پذیرفته‌شده بر اهمیت قابل‌مقایسه بودن صورت‌های مالی شرکت‌ها تأکید بیشتری نموده است. همچنین، چرخه عمر شرکت‌ها نیز به‌عنوان یکی از عوامل مهم در ارزیابی وضعیت شرکت‌ها مورد توجه قرارگرفته است. در این تحقیق برای نخستین بار، تأثیر چرخه عمر شرکت بر قابلیت مقایسه صورت‌های مالی شرکت‌ها در نظر گرفته‌شده است.
Purpose: Firms exhibit distinct financial and economic characteristics throughout their life cycle, which may influence financial statement preparation and presentation. This study examines the relationship between the maturity stage of the corporate life cycle and the comparability of financial statements among firms listed on the Tehran Stock Exchange and Iran Fara Bourse. Moreover, the moderating roles of internal control weaknesses and audit quality in this relationship are investigated.
Research Methodology: This study is applied in nature, ex-post facto, and based on real financial data. The statistical population includes all firms listed on the Tehran Stock Exchange and Iran Fara Bourse from 2016 to 2022. After applying systematic elimination criteria, a sample of 148 firms was selected. Data analysis was performed using multiple linear regression within a panel data framework, employing EViews software.
Findings: The results indicate a significant relationship between the maturity stage of the corporate life cycle and the comparability of financial statements. Additionally, it was found that internal control weaknesses and audit quality act as moderating factors that can strengthen or weaken this relationship.
Originality / Value: In recent decades, generally accepted accounting principles have emphasized the importance of financial statement comparability among firms. Meanwhile, corporate life cycle stages have gained increasing prominence in assessing firm status. To the best of our knowledge, this study is the first to incorporate the impact of corporate life cycle stages on financial statement comparability in the Iranian capital market.
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