بررسی رابطه انحصار بازار حسابرسی با حق الزحمه و کیفیت حسابرسی با در نظر گرفتن ماده 99 قانون برنامه پنجم توسعه

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشجوی کارشناسی ارشد حسابداری، دانشکده علوم اداری، دانشگاه بین المللی امام رضا (ع)، مشهد، ایران،

2 استادیار گروه حسابداری، دانشکده علوم اداری، دانشگاه بین المللی امام رضا (ع)، مشهد، ایران،

3 دانشیار گروه حسابداری، دانشکده علوم اداری و اقتصادی، دانشگاه فردوسی، مشهد، ایران

چکیده

پژوهش حاضر به بررسی رابطه انحصار بازار حسابرسی با حق الزحمه حسابرس و کیفیت حسابرسی می­پردازد. در این راستا، تعداد 91 شرکت پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 10 ساله طی سال­های 1385-1394 بررسی شده است. جهت آزمون فرضیه اول و سوم از مدل رگرسیون پانلی و برای انتخاب بین مدل­های ترکیبی، آثار ثابت و آثار تصادفی از آزمون چاو و هاسمن استفاده شده است. جهت آزمون فرضیه دوم و چهارم از رگرسیون لجستیک پانلی، و برای انتخاب مدل رگرسیونی لوجستیک مناسب از آماره AIC بهره برده شده است. نتایج حاصل از پژوهش نشان می­دهد که بین انحصار بازار حسابرسی با حق الزحمه حسابرسی یک رابطه مثبت و معنادار وجود دارد. درحالیکه رابطه معناداری بین انحصار بازار حسابرسی و کیفیت حسابرسی مشاهده نشد. بعلاوه یافته­ها حاکی از آن است که علیرغم آنکه بعد از تصویب ماده 99 قانون برنامه پنجم توسعه، میزان انحصار افزایش یافته بااین­وجود تصویب این قانون تأثیری بر رابطه میان انحصار بازار حسابرسی و حق الزحمه حسابرس و نیز رابطه میان انحصار بازار حسابرسی و کیفیت حسابرسی نداشته است. 

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Relation of Audit Market Concentration to Audit Fees and Audit Quality according to Article 99 of Fifth Development Plan Law

نویسندگان [English]

  • saeedeh gholami gifan 1
  • ameneh bazrafshan 2
  • Mahdi Salehi 3
1 MSc. Student of Accounting, Faculty of Administrative Sciences, Imam Reza International University, Mashhad, Iran
2 Assistant Prof. of Accounting, Faculty of Administrative Sciences, Imam Reza International University, Mashhad, Iran
3 Associate Prof. of Accounting, Faculty of Administrative and Economics Sciences, Ferdosi University, Mashhad, Iran
چکیده [English]

The study is aimed to investigate the relation of audit market concentration to audit fee and audit quality. The sample consists of 91 firms listed in Tehran Stock Exchange for a period of 10 years from 2004 to 2014. The study uses panel regression model to test the first and third hypotheses and employs Chao and Hausman tests to select among hybrid, fixed effects and random effects models. Also it uses Panel logistic regression model to test the second and fourth hypotheses and applies AIC statistic to choose the appropriate logistic regression model. Results indicate that there is a significant positive relation between audit market concentration and audit fee, while there is no significant relation between audit market concentration and audit quality. In addition, findings indicate that despite of increases in market concentration after approval of Article 99 of the Fifth Development Plan, this approval has no effects on the relation of the audit market concentration to auditor fees and quality audit.

کلیدواژه‌ها [English]

  • audit fee
  • audit quality
  • audit market concentration
  • article 99 of law for fifth development plan

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