تبیین رابطه بین اظهارنظر حسابرس و ویژگی‌های کیفی حسابرس بر مدیریت سود

محورهای موضوعی : مدیریت

امید صباغیان طوسی ¹ , زهرا مرادی ² , شهره یزدانی ³

1 - گروه حسابداری، واحد دماوند، دانشگاه آزاد اسلامی، دماوند، ایران.
2 - گروه حسابداری، واحد دماوند، دانشگاه آزاد اسلامی، دماوند، ایران.
3 - گروه حسابداری، واحد دماوند، دانشگاه آزاد اسلامی، دماوند، ایران.

تاریخ دریافت : 1401/02/25 تاریخ پذیرش : 1401/05/29 تاریخ انتشار : 1401/06/01

کلید واژه: مدیریت سود, کیفیت حسابرسی, سرمایه‌گذاری, اظهارنظر حسابرس,

چکیده مقاله :

این پژوهش به تبیین رابطه بین اظهار نظر حسابرس و ویژگی‌های کیفی حسابرس بر مدیریت سود در شرکت‌های با فرصت سرمایه‌گذاری متفاوت پرداخته است. جامعه آماری پژوهش، شامل داده‌های320 شرکت طی سال‌های 1399-1389 بوده که با استفاده از معیارهای سرمایه‌گذاری به دو گروه شرکت‌های با فرصت سرمایه‌گذاری بالا و پایین طبقه‌بندی شده‌ و با نرم‌افزار اقتصاد سنجی ای‌ویوز تجزیه و تحلیل گردیده‌اند. در مرحله اول با استفاده از روش پروبیت اثر متغیرهای کیفیت حسابرسی بر نوع اظهارنظر حسابرس آزمون گردید. یافته‌ها نشان می‌دهد که ویژگی‌های کیفی حسابرس رابطه معنی‌داری با نوع اظهار نظر حسابرس دارند. در مرحله دوم با تحلیل روش‌های حداقل مربعات معمولی و حداکثر لگاریتم درست‌نمایی نتایج نشان می‌دهد که بین مدیریت سود و ویژگی‌های کیفی حسابرس در شرکت‌های با فرصت سرمایه‌گذاری بالا که با معیار‌های 1-نسبت مجموع ارزش بازار حقوق صاحبان سهام و ارزش دفتری بدهی‌های بلندمدت به کل دارایی‌ها و 2- نسبت رشد اموال، ماشین‌آلات و تجهیزات تفکیک شده‌، رابطه وجود دارد. این رابطه در شرکت‌های با فرصت سرمایه‌گذاری پایین که با معیارهای 1- نسبت ارزش بازار به ارزش دفتری دارایی‌ها، 2- نسبت مجموع ارزش بازار حقوق صاحبان سهام و ارزش دفتری بدهی‌های بلندمدت به کل دارایی‌ها و 3- نسبت رشد اموال، ماشین‌آلات و تجهیزات تفکیک شده‌، نیز برقرار است.

چکیده انگلیسی:

This study explaining relationship between audit opinion and auditor’s qualitative characteristics on earnings management in companies with different investments opportunities. In this research, the data of 320 companies during the years 2011-2021 have been analyzed using Eviews econometric software. To test the hypotheses using the middle of 4 methods (MEQLDTA), (MB), (PPEQGMEQLD) and (Growth PPE), the statistical population was classified into two groups of companies with high and low investments opportunities. In a group hypotheses were tested using data panel estimation and ML - Ordered Probit method and the results are as follows: There are a significant positive relationship between the auditor's tenure and the auditor independence with the audit Opinion. There is a significant negative relationship between the change auditor with the audit Opinion. Then the hypotheses were tested using unstructured estimation in (OLS) and (ARMA) methods and the result is as follows: Results of b_1 group hypotheses: There is a significant relationship between the earnings management and auditor’s qualitative characteristics in companies with high investments opportunities, which are separated by MEQLDTA and Growth PPE methods. Results of b_2 group hypotheses: There is a significant relationship between earnings management and auditor’s qualitative characteristics in companies with low investments opportunities, which are separated by MB, PEEQGMEQLD and Growth PPE methods.

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