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

محورهای موضوعی : حسابداری

کاوه پرندین ¹ (استادیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران.)
احسان مهری ² (کارشناس ارشد، حسابداری، تهران، ایران.)
سید حسام وقفی ³ (استادیار، گروه حسابداری، دانشگاه پیام نور، تهران، ایران.)

تاریخ دریافت : 1397/07/18 تاریخ پذیرش : 1401/05/30 تاریخ انتشار : 1401/05/31

کلید واژه: کیفیت حسابرسی, اندازه موسسه حسابرسی, پایداری سود, قدمت موسسه حسابرسی و شهرت موسسه حسابرسی,

چکیده مقاله :

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.

چکیده انگلیسی:

The aim of this study was to inestigate the effect of audit guality onearnings persistence in Pharmaceutical companies listed on the Tehran Stock ExchangeThis research is based on objective, Applied And after the event through information using the approach in the pas.To achieve its objectives, the community and the sample consists of 25 pharmaceutical company listed on the Tehran Stock Exchange were active in the pharmaceutical industry Over a period of 7 years from 1390 to 1396 were investigated. To test Hypotheses of univariate regression uses spss software is used finally a General Multivariate regression model is presented.The results indicate that audit quality can be affected by corporate earningspersistence. The relationship between audit quality and earnings persistence has a positive and significant relation is. The results of this study indicate that high-quality firms of auditors could impact on the future stability of their own earnings per sistence has a positive and significant relation is. the results of this study indicate that high-quality firms of auditors, could impact on the future stability of their own earnigs per sistance.

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