بررسی ارتباط بین‌کیفیت‌ حسابرسی و پایداری سود در شرکت‌های دارویی پذیرفته شده در بورس اوراق بهادار تهران

الموضوعات :

کاوه پرندین ¹ , احسان مهری ² , سید حسام وقفی ³

1 - استادیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران.
2 - کارشناس ارشد، حسابداری، تهران، ایران.
3 - استادیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران.

تاريخ الإرسال : 01 الأربعاء , صفر, 1440 تاريخ التأكيد : 23 الأحد , محرم, 1444 تاريخ الإصدار : 24 الإثنين , محرم, 1444

الکلمات المفتاحية: کیفیت حسابرسی, اندازه موسسه حسابرسی, پایداری سود, قدمت موسسه حسابرسی و شهرت موسسه حسابرسی,

ملخص المقالة :

هدف ‌این‌ پژوهش ‌بررسی‌ تأثیر کیفیت‌ حسابرسی‌بر پایداری سود در شرکت‌های دارویی پذیرفته شده در بورس اوراق بهادار تهران می‌باشد. برای دستیابی به اهداف پژوهش، جامعه و نمونه آماری پژوهش شامل 25 شرکت دارویی پذیرفته شده در بورس اوراق بهادار تهران که در صنعت دارو فعالیت داشته اند را در طی یک دوره 7 ساله از سال 1390 تا 1396 مورد بررسی قرارگرفته است. جهت آزمون فرضیه‌های پژوهش ازیک مدل رگرسیونی تک متغیره با بکارگیری نرم افزار spss استفاده شده است و در نهایت یک مدل کلی رگرسیون چند متغیره ارائه شده است. نتایج پژوهش نشان می‌دهد که کیفیت‌حسابرسی می‌تواند بر پایداری‌سود شرکت‌ها تأثیر داشته باشد. رابطه بین متغیرهای کیفیت‌حسابرسی ‌و پایداری‌سود بصورت یک‌رابطه مثبت‌ و معنا‌دار ‌می‌باشد. همچنین نتایج نشان می‌دهد شرکت‌هایی که از حسابرسان با کیفیت بالا استفاده می‌کنند می‌توانند در آینده تأثیر آن را برروی پایداری سود خود مشاهده نمایند.

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