بررسی رابطه توانایی مدیریت با حق‌الزحمه و اظهارنظر حسابرسی پیرامون تداوم فعالیت

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری موسسه آموزش عالی رجا، قزوین

2 کارشناسی ارشد حسابداری دانشگاه تربیت مدرس

چکیده

این پژوهش به بررسی چگونگی ارتباط توانایی مدیریت با حق‌الزحمه و تعدیل اظهارنظر حسابرسی به دلیل ابهام در تداوم فعالیت نمونه‌ای از شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران طی سال‌های 1382 تا 1392 می‌پردازد. به‌منظور سنجش توانایی مدیریت از نمره توانایی مدیریت منتج از مدل دومرحله‌ای تحلیل پوششی داده‌های ارائه‌شده توسط دمرجیان و همکاران (2012) استفاده‌شده است. ضمن اینکه حق‌الزحمه و اظهارنظر حسابرس در مورد ابهام در تداوم فعالیت واحد تجاری به‌عنوان شاخص‌هایی از ریسک حسابرسی در نظر گرفته‌شده‌اند. نمونه مورد مطالعه این پژوهش شامل 94 شرکت و 1034 مشاهده سال‌ـ‌شرکت است. نتایج حاصل از آزمون فرضیه‌ها نشان می‌دهد که با افزایش میزان توانایی مدیران، حق‌الزحمه حسابرسی و احتمال وجود بند ابهام در تداوم فعالیت در گزارش حسابرسی واحد تجاری کاهش می‏یابد. به‌صورت کلی، یافته‌های تحقیق نشان می‌دهد که توانایی مدیریت، عاملی تأثیرگذار بر تصمیمات حسابرسان است. این نتایج ازآن‌رو اهمیت دارد که شواهد تجربی چندانی در خصوص رابطه بین خصوصیات مدیریت و تصمیمات حسابرسان وجود ندارد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

The Relation of Managerial Ability to Audit Fees and Going Concern Opinions

نویسندگان [English]

  • Hassan Farajzadeh Dehkordi 1
  • nahid heidari 2
چکیده [English]

This paper investigates the relation of managerial ability to audit fees and going concern opinions of some firms listed in Tehran Stock Exchange (TSE) from 1382 to 1392. In order to measure the managerial ability, the management scores defined by the two-stage DEA model of Demerjian et al. (2012) have been used. Moreover, audit fees and going concern opinions have been considered as audit risk. The sample consists of 1,034 firm-year observations from 94 unique firms. OLS and Logistic regressions have been used to test hypotheses. The results show that any increase in managerial ability decreases audit fees and likelihood of going concern opinion. Generally, the findings support the notion that the managerial ability is relevant to auditors’ decisions. This evidence is particularly important because there is a paucity of empirical evidence on the relation between managerial characteristics and auditors’ decisions.

کلیدواژه‌ها [English]

  • audit fee
  • Audit Opinion
  • Engagement Risk
  • Going Concern
  • managerial ability

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