تأثیر چرخه عمر شرکت بر قابلیت مقایسه صورت‌های مالی با درنظرگرفتن نقش تعدیل‌گری ضعف کنترل داخلی و کیفیت حسابرسی
الموضوعات : Accounting
مهلا آدینه پور
1
,
علی تقوی مقدم
2
1 - گروه حسابداري، واحد شیروان، دانشگاه آزاد اسلامی، شیروان، ایران.
2 - گروه حسابداری، واحد بجنورد، دانشگاه آزاد اسلامی، بجنورد، ایران.
الکلمات المفتاحية: بلوغ چرخه عمر شرکت, قابلیت مقایسه صورت‌های مالی, کیفیت حسابرسی, سیستم کنترل داخلی,
ملخص المقالة :
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.
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