بررسی تأثیر ویژگی‌های مؤسسه حسابرسی بر کیفیت حسابرسی با رویکرد فراتحلیل
محورهای موضوعی : مالی اسلامی
محمدجواد زارع بهنمیری
1
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فاطمه تلخابی
2
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مریم عرفانی
3
1 - گروه حسابداري، دانشكده علوم اقتصادی و اداری، دانشگاه قم، قم، ايران.
2 - گروه حسابداری، دانشگاه عالي طلوع مهر، قم، ایران.
3 - گروه حسابداری، دانشگاه عالي طلوع مهر، قم، ایران.
کلید واژه: فراتحلیل, کیفیت حسابرسی, ویژگی‌های حسابرسی,
چکیده مقاله :
هدف: هدف پژوهش حاضر بررسی تأثیر ویژگی‌های مؤسسه حسابرسی بر کیفیت حسابرسی با رویکرد فراتحلیل است. اهمیت و ضرورت موضوع منجر به مطالعات مختلفی در این حوزه شده است که باتوجه‌به تضاد و ناسازگاری نتایج و نیز حجم مطالعات انجام شده در این زمینه استفاده از روش فراتحلیل برای دستیابی به نتیجه‌گیری کلی و بدون ابهام بسیار مفیدتر از انجام پژوهشی جداگانه می‌باشد. روش‌شناسی پژوهش: برای دستیابی به هدف پژوهش با به‌کارگیری رویکرد لیپسی و ویلسون و همچنین، اجرای آزمون‌های Q کوکران و اگر تعداد 150 پژوهش (شامل 52 مقاله داخلی طی سال‌های 1371 تا 1401 و 98 مقاله خارجی طی سال‌های 1992 تا 2022) مورد بررسی قرار گرفتند. در این پژوهش‌ها، کیفیت حسابرسی به‌عنوان متغیر وابسته و ویژگی‌های مؤسسه حسابرسی به‌عنوان متغیرهای مستقل مطرح شده بودند. یافته‌ها: نتایج پژوهش نشان می‌دهد که اندازه مؤسسه حسابرسی و ارائه خدمات غیر حسابرسی بر کیفیت حسابرسی تأثیر مثبت می‌گذارد و دوره تصدی حسابرس در صنعت بر کیفیت حسابرسی تأثیر منفی می‌گذارد. تخصص حسابرس در صنعت و کیفیت حسابرسی ارتباط معناداری با یکدیگر ندارند. اصالت / ارزش‌افزوده علمی: این پژوهش با استفاده از روش فراتحلیل، نتایج متناقض پژوهش‌های پیشین در زمینه تأثیر ویژگی‌های مؤسسات حسابرسی بر کیفیت حسابرسی را تجمیع و تحلیل می‌کند و بدین ترتیب به ارائه یک دیدگاه جامع و روشن در این حوزه کمک می‌نماید.
Objective: The present study aims to examine the impact of audit firm characteristics on audit quality through a meta-analytic approach. The significance and necessity of this subject have led to various studies in this area. Considering the contradictions and inconsistencies in the results and the volume of studies conducted, employing a meta-analysis method to achieve a comprehensive and unambiguous conclusion is far more beneficial than conducting a separate study. Research Methodology: To achieve the study's objective, the Lipsey and Wilson approach was employed, along with the implementation of Cochran's Q and Egger tests. A total of 150 studies (comprising 52 domestic articles from 1992 to 2022 and 98 international articles from 1992 to 2022) were reviewed. In these studies, audit quality was considered as the dependent variable, and audit firm characteristics were treated as independent variables. Findings: The results indicate that the size of the audit firm and the provision of non-audit services positively impact audit quality. However, the auditor's tenure in the industry negatively affects audit quality. Additionally, there is no significant relationship between the auditor's industry specialization and audit quality. Originality / Scientific Contribution: This study, by utilizing the meta-analytic method, consolidates and analyzes the contradictory results of previous research on the impact of audit firm characteristics on audit quality. This approach helps in providing a comprehensive and clear perspective in this domain.
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