تأثیر کیفیت حسابرسی بر مدیریت سود و عملکرد مالی شرکتها طی دوران همه‌گیری کووید-19
محورهای موضوعی : شفافیت مالی و عملکرد مالی
مریم داورزنی
1
,
ملک تاج ملکی اسکوئی
2
*
,
محمد حسنی
3
1 - کارشناس ارشد حسابداری، گروه حسابداری، واحد تهران شمال، دانشگاه آزاد اسلامی، تهران، ایران
2 - گروه حسابداری، واحد تهران شمال، دانشگاه آزاد اسلامی، تهران، ایران
3 - گروه تحصیلات تکمیلی حسابداری و حسابرسی، واحد تهران شمال، دانشگاه آزاد اسلامی، تهران، ایران
کلید واژه: عملکرد مالی, کیفیت حسابرسی, مدیریت سود, همه‌گیری کووید-19.,
چکیده مقاله :
هدف: در سالهای اخیر، ویروس کووید-19 پیامدهای چشمگیر و قابل توجهی را بر حوزههای مختلف از جمله بازارهای سرمایه و اقتصاد جهانی وارد کرده است. هدف این پژوهش بررسی تأثیر کیفیت حسابرسی بر رابطه بین مدیریت سود با عملکرد مالی شرکتها طی دوران همه‌گیری کووید-19 است.
روش‌شناسی: به منظور آزمون فرضیههای پژوهش، تعداد 106 شرکت از جامعه شرکتهای پذیرفته شده در بورس اوراق بهادار تهران برای دوره زمانی 1390 تا 1400 غربال شدند و طبق مدل‌های رگرسیون چندگانه و با استفاده از دادههای ترکیبی مبتنی بر مشاهده های سال-شرکت آزمون شدند.
یافته‌ها: یافته ها نشان دادند همه‌گیری کووید-19 بر عملکرد مالی شرکتها، مدیریت سود مبتنی بر اقلام حسابداری تعهدی و اعتبار حسابرس تأثیرگذار است، اما بر مدیریت سود مبتنی بر فعالیتهای واقعی و چرخش حسابرس اثر معنادار نداشته است. همچنین مدیریت سود رابطه معناداری با عملکرد مالی شرکتها دارد. اعتبار حسابرس بر رابطه بین مدیریت سود مبتنی بر اقلام حسابداری تعهدی و عملکرد مالی شرکتها تأثیر ندارد، اما بر رابطه بین مدیریت سود مبتنی بر فعالیتهای واقعی و عملکرد مالی شرکتها تأثیر منفی و معناداری دارد. چرخش حسابرس بر رابطه بین مدیریت سود مبتنی بر اقلام حسابداری تعهدی و عملکرد مالی شرکتها تأثیر مثبت و معناداری دارد، اما بر رابطه بین مدیریت سود مبتنی بر فعالیتهای واقعی و عملکرد مالی شرکتها تأثیری دیده نشد.
دانش افزایی: این پژوهش شکاف موجود درخصوص تأثیر بحران‌های مالی که مورد اخیر آن همه‌گیری کووید-19 بود، بر عملکرد مالی شرکتها و کیفیت حسابرسی در این دوران را تا حدامکان پوشش می‌دهد. همچنین انگیزه‌های مدیران جهت دستکاری سود و ارائه تصویری مطلوبی از خود به سرمایه‌گذاران را با بررسی ارتباط انواع مدیریت سود با عملکرد مالی بررسی می‌نماید.
Purpose: In recent years, the COVID-19 virus has brought significant consequences to various fields, including capital markets and the global economy. The purpose of this paper is to investigate the impact of audit quality on the relationship between earnings management and financial performance of companies listed on the Tehran Stock Exchange during the COVID-19 pandemic.
Methodology: To test the hypotheses of the research, a sample consisting of 106 companies listed on the Tehran Stock Exchange was collected for the period 2011 to 2021, and the results were analyzed based on the multiple regression model and using panel data.
Findings: The findings showed that the COVID-19 pandemic has an impact on the financial performance of companies, accrual earnings management and auditor reputation, but it has not had a significant effect on real earnings management and auditor tenure. Earnings management also has a significant relationship with the financial performance of companies. Auditor reputation does not affect the relationship between accrual earnings management and financial performance of companies, but it has a negative and significant effect on the relationship between accrual earnings management and financial performance of companies. Auditor tenure has a positive and significant effect on the relationship between accrual earnings management and financial performance of companies, but it does not affect the relationship between real earnings management and financial performance of companies.
Originality: This research covers the existing gap regarding the impact of financial crises, the last of which was the COVID-19 pandemic, on the financial performance of companies and the audit quality in this era as much as possible. It also investigates the motivations of earnings management. Managers tend to present a favorable image of themselves to investors therefore this research examines the relationship between earnings management and financial performance during the pandemic.
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