تأثیر کیفیت حسابرسی بر ریسک اعتباری و ریسک نقدینگی بانک های پذیرفته شده در بورس اوراق بهادار تهران
محورهای موضوعی : راهبری شرکتی
محمد محمدی
1
(استادیارگروه حسابداری، دانشگاه غیر انتفاعی پرندک، ساوه، ایران)
مرتضی کاظمی
2
(دانش‌آموخته کارشناسی ارشد گروه حسابداری،دانشگاه غیر انتفاعی پرندک، ساوه ،ایران)
کلید واژه: کیفیت حسابرسی, ریسک نقدینگی, کاهش ریسک اعتباری,
چکیده مقاله :
چکیده حسابرسی مستقل و مؤثر، بخشی از نظام حاکمیت شرکتی می باشد. ناظران بانکداری لازم است نسبت به اثربخشی و ضرورت حسابرس مستقل توجه کنند. بدین معنی که به دنبال کیفیت حسابرسی مدیریت اقدام اصلاحی و به موقع در واکنش به ریسک های اعتباری و نقدینگی داشته باشند. در مجموع فعالیت حسابرس مستقل، اطمینان بخشی لازم در مورد فعالیت بانک ها می باشد بدین صورت ریسک خسارتی، نقدینگی و آسیب دیدن اعتبار بانک کمک می کند. اگر این ریسک ها به خوبی مدیریت نگردد، به زیان بانک ها و مؤسسات مالی و نهایتا به ورشکستگی آن ها منجر می شود.در این پژوهش به بررسی تأثیر کیفیت حسابرسی بر کاهش ریسک اعتباری و ریسک نقدینگی بانک های پرداخته شده است. برای آزمون فرضیه های پژوهش از اطلاعات مالی بانکهای پذیرفته شده در بورس اوراق بهادار تهران در فاصله زمانی سال های 1394 تا 1398 استفاده شده است و نمونه نهایی متشکل از 15 بانک بوده که پس از اعمال محدودیت های مورد نظر در این تحقیق انتخاب شده اند.آزمون ها با استفاده از نرم افزار Eviews8 و تکنیک آماری داده های پانلی (اثرات ثابت) صورت پذیرفته است .نتایج فرضیه اول نشان میدهد که کیفیت حسابرسی بر ریسک اعتباری تأثیر معکوس و معناداری دارد. فرضیه دوم نیز نشان داد کیفیت حسابرسی بر ریسک نقدینگی اثر منفی و معناداری دارد. در نتیجه مشخص شد که کیفیت حسابرسی در بانک ها می تواند منجر به کاهش ریسک اعتباری و ریسک نقدینگی شود.
Abstract: Independent and effective auditing is a part of corporate governance system. Banking supervisors need to pay attention to the effectiveness and necessity of an independent auditor. This means that following the audit quality of management, take corrective action in a timely manner in response to credit and liquidity risks. In general, the activity of an independent auditor is a necessary assurance about the activity of banks, thus the risk of loss, liquidity and damage to the bank's credit helps. If these risks are not well managed, they can lead to the loss of banks and financial institutions and ultimately their bankruptcy. The purpose of the research is applied research. This research is of descriptive correlation type and research method is post-event type. A multivariate regression model will be used to test the hypotheses. The library method is used to collect information about the literature on the subject and background of the research and the formulas for extracting the research variables to test the research hypotheses, the financial information of banks listed on the Tehran Stock Exchange in the period from 1394 to 1398 has been used and the final sample consists of 15 companies that were selected after applying the restrictions in this study. The experiments were performed using Eviews8 software and panel data statistical technique (fixed effects). With the findings of the first hypothesis, it was observed that audit quality has a significant inverse effect on credit risk. The second hypothesis also showed that audit quality has a negative and significant effect on liquidity risk. As a result, it was found that the quality of auditing in banks can lead to a reduction in credit risk and liquidity risk.
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