بررسی و تبیین رابطه بین حسابرسی داخلی و مدیریت سود
محورهای موضوعی : حسابداری مدیریتعمران بامری 1 , محمدرضا شورورزی 2 , زهرا نوری توپکانلو 3
1 - دانشجوی دکتری گروه حسابداری واحد زاهدان، دانشگاه ازاد اسلامی، زاهدان، ایران
2 - دانشیار گروه حسابداری واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران (نویسنده مسئول)
3 - گروه مدیریت بازرگانی، دانشگاه آزاد اسلامی، واحد نیشابور، نیشابور، ایران
کلید واژه: حسابرسی داخلی, مدیریت سود, کنترل‌های داخلی, کیفیت گزارشگری مالی,
چکیده مقاله :
رسوایی‌های مالی که در اواخر دهه 1990 و اوایل دهه 2000 بازارهای سهام در سراسر جهان را تکان داد، اعتماد به فرآیند گزارشگری مالی و در نتیجه بازارهای مالی را به شدت تضعیف کرد. تمرکز حسابرسی داخلی را که به طور سنتی بر روی کنترل‌ها و ریسک‌های عملیاتی و کمک به مدیریت در تصمیم گیری بود، به بهبود فرآیند حاکمیت شرکتی و کشف تقلب در مدیریت و شیوه‌های نامناسب حسابداری (از جمله مدیریت سود) جلب نمود. این مطالعه به بررسی این موضوع می‌پردازد که با تصویب دستورالعمل کنترل‌های داخلی و الزام استقرار واحد حسابرسی داخلی در واحدهای تجاری در ایران از سال1391، آیا حسابرسی داخلی منجر به کاهش مدیریت سود می‌شود یا خیر؟ دوره زمانی این تحقیق بین سال‌های ۱۳۸۷ تا ۱۳۹۶ می‌باشد که شامل دو دوره، 5 سال قبل از الزامی شدن حسابرسی داخلی و ۵ سال بعد از آن برای شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است که با بهره‌گیری از روش تجزیه و تحلیل رگرسیون چند متغیره با استفاده از آزمون F لیمر و هاسمن به کمک نرم افزار Eviews آزمون گردید. در این تحقیق با اقتباس از پژوهش مک نیکلز (2008) ، از درآمدهای احتیاطی به عنوان معیار اندازه گیری مدیریت سود استفاده شد. و برای آزمون فرضیه از داده‌های ۱۰۹ شرکت استفاده گردیده است. نتایج ضرایب حاصل از آزمون فرضیه‌ها نشان داد که اجرای حسابرسی داخلی بر مدیریت سود تأثیر معنادار و منفی داشته است.
The financial scandals that rocked stock markets around the world in the late 1990s and early 2000s severely undermined confidence in the financial reporting process, and thus the financial markets. The focus of internal audit, which was traditionally on operational controls and risks and assisting management in decision-making, brought to the improvement of the corporate governance process and detection of fraud in management and inappropriate accounting practices (including profit management). This study examines the issue that with the approval of the internal control directive and the requirement to establish an internal audit unit in business units in Iran since 2013, does internal audit lead to a decrease in profit management or not? The time of this research is between 2007 and 2016, which includes 2 periods, 5 years before the requirement of internal audit and 5 years after that for companies admitted to the Tehran Stock Exchange, which is done using the multivariate regression analysis method. It was tested using the F test of Limer and Hausman with the help of Eviews software. In this research, adapted from McNichols (2008), discretionary income used as a measure of earnings management. In addition, the data of 109 companies have been used to test the hypothesis. The results of the coefficients from the hypothesis test showed that the implementation of internal audit had a significant and negative effect on profit management.
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