تأثیر مکانیسم‌های حاکمیت شرکتی و ویژگی‌های مرتبط با حسابرسی بر افشای به موقع

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار گروه حسابداری، دانشگاه فردوسی مشهد،مشهد ایران

2 کارشناسی ارشد حسابداری ،موسسه آموزش عالی حکیم نظامی قوچان،قوچان ایران

3 استادیار گروه حسابداری،موسسه آموزش عالی حکیم نظامی قوچان،قوچان، ایران

4 کارشناسی ارشد حسابداری عضو باشگاه پژوهشگران جوان و نخبگان، واحد قوچان ، دانشگاه آزاد اسلامی، قوچان، ایران

چکیده

پژوهش حاضر تأثیر مکانیسم‌های حاکمیت شرکتی و ویژگی‌های مربوط به حسابرسی بر افشای به موقع پیش بینی شده توسط تاخیرگزارش حسابرسی را بررسی می‌کند. این پژوهش برحسب هدف، کاربردی و از نوع توصیفی- همبستگی است. از داده‌های مربوط به 110 شرکت پذیرفته شده در بورس اوراق بهادار تهران در سال‌های 1392 تا 1395، نرم افزار ایویوز و رگرسیون چند متغیره فرضیه های پژوهش مورد تجزیه و تحلیل قرار گرفته است. نتایج نشان داد که رابطه منفی معناداری بین نوع حسابرسی و تاخیر گزارش حسابرس وجود دارد. رابطه مثبت معناداری بین اظهارنظر مقبول حسابرسی و تاخیر گزارش حسابرس وجود دارد.. رابطه مثبت معناداری بین اقلام غیر مترقبه و تاخیر گزارش حسابرس وجود دارد. رابطه مثبت معناداری بین نسبت موجودی و بدهی به کل دارایی و تاخیر گزارش حسابرس وجود دارد. رابطه منفی معناداری بین تعداد گزارش‌های بخش‌های تجاری شرکت و تاخیر گزارش حسابرس وجود دارد. رابطه مثبت معناداری بین پراکندگی مالکیت و تاخیر گزارش حسابرس وجود دارد. رابطه مثبت معناداری بین دوگانگی مدیر عامل و تاخیر گزارش حسابرس وجود دارد. رابطه منفی معناداری بین نسبت مدیران مستقل و تاخیر گزارش حسابرس وجود دارد. رابطه منفی معناداری بین اندازه هیئت مدیره و تاخیر گزارش حسابرس وجود دارد. رابطه منفی معناداری بین فعالیت کمیته حسابرسی و تاخیر گزارش حسابرس وجود دارد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure

نویسندگان [English]

  • Mahmoud Lari dashtebayaz 1
  • Shaban Mohammadi 2
  • Nader Naghshbandi 3
  • Behrad Moeinnezhad 4
1 Assistant profesor of accounting, Ferdowsi University of Mashhad, Mashhad, Iran
2 Hakim Nezami Institute of Higher Education, Quchan, Iran
3 Hakim Nezami Institute of Higher Education, Quchan, Iran
4 Young Researchers and Elite club, Quchan Branch, Islamic Azad University, Quchan, Iran
چکیده [English]

This study examines effects of corporate governance mechanisms and audit features on timely disclosure predicted through an audit report lag. This research is an applied and descriptive-correlative one which uses the multivariate regression method and Eviews software to analyze the data. The sample consists of 110 firms listed in Tehran Stock Exchange over the period from 2014 to 2017. The results show a significant negative relation of audit type, the number of corporate business reports, the ratio of independent directors, the size of the board, and the audit committee's activity with the audit report lag; and a significant positive relation between the unqualified audit opinion, extraordinary items, the CEO's duplicity, the ratio of inventory and debt to total assets, and property dispersion with the audit report lag

کلیدواژه‌ها [English]

  • audit report lag
  • timely disclosure
  • Corporate Governance
  • audit committee activity
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