اثر مشغله شریک حسابرس بر کیفیت حسابرسی، تاخیر گزارش حسابرس و هزینه سرمایه

پورحیدری, امید; سلطانی نژاد, احمدصادق; سلطانی نژاد, ابراهیم

doi:10.22051/jera.2023.43927.3138

اثر مشغله شریک حسابرس بر کیفیت حسابرسی، تاخیر گزارش حسابرس و هزینه سرمایه

نوع مقاله : مقاله پژوهشی

نویسندگان

¹ استاد، حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر، کرمان، ایران

² کارشناسی ارشد، حسابداری، دانشکده مدیریت و اقتصاد، دانشگاه شهید باهنر، کرمان، ایران

³ کارشناسی ارشد، حسابداری، دانشگاه آزاد کرمان، ایران

10.22051/jera.2023.43927.3138

چکیده

هدف ما در این پژوهش بررسی تاثیر مشغله شریک حسابرس بر کیفیت حسابرسی، تاخیر گزارش حسابرس و هزینه سرمایه میباشد. در این رابطه دو دیدگاه وجود دارد. گروهی بر این باورند، حجم کار شریک حسابرس تجربه و دانش حسابرس را افزایش میدهد و اثربخشی حسابرسی افزایش مییابد (گل و همکاران، 2017). گروهی دیگر بر این باورند که مشغله شریک حسابرس باعث تاخیر گزرش حسابرسی و کاهش کیفیت حسابرسی میشود (دی فوند و ژانگ، 2014). و از طرف دیگر حجم کاری شریک حسابرس باعث افزایش هزینه سرمایه میشود (حبیب و همکاران، 2018). ما در این پژوهش قصد داریم تا موارد بیان شده را بررسی کنیم. برای بررسی فرضیهها از دادههای 165 شرکت در طول دوره زمانی 1391 تا 1400 استفاده کردیم. روش رگرسیونی مورد استفاده، رگرسیون چند متغیره میباشد. برای اندازه گیری مشغله شریک حسابرس از معیارهای جایگزین نسبت تعداد کار حسابرسی موسسه به تعداد شرکای موسسه، نسبت لگاریتم درآمد موسسه حسابرسی به تعداد شرکای موسسه حسابرسی، و نسبت سهم از بازار، برای کیفیت حسابرسی از مدل تعدیل شده جونز (1991) و هزینه سرمایه از رابطه استون (2004) استفاده کردیم. بر اساس یافته‌ها، فرضیه اول، دوم و سوم تایید شدند و مشغله شریک حسابرس با تاخیر گزارش حسابرس و هزینه سرمایه رابطه مثبت و معنادار و با کیفیت حسابرسی رابطه منفی و معنادار دارد. مشغله شرکای حسابرسی باعث تاخیر گزارش حسابرس، کاهش کیفیت حسابرسی و افزایش هزینه سرمایه میشوند

کلیدواژه‌ها

موضوعات

حسابرسی

عنوان مقاله [English]

Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost

نویسندگان [English]

Omid Pourheidari ¹
Ahmad Sadegh Soltani Nejad ²
Ebrahim Soltani Nejad ³

¹ Professor of Accounting, Shahid Bahonar University of Kerman, Iran

² M.Sc., Accounting, Shahid Bahonar University of Kerman, Iran

³ M. Sc, Accounting, Azad University, Kerman, Iran

چکیده [English]

Our purpose in this research is to investigate the impact of the auditor's partner's busyness on audit quality, auditor's report delay, and capital cost. There are two views in this regard. A group believes that the workload of the auditor's partner increases the experience and knowledge of the auditor and the effectiveness of the audit increases (Gol et al., 2017). Another group believes that the busyness of the auditor's partner causes the delay of the audit and a reduction in the quality of the audit (De Fond and Zhang, 2014). On the other hand, the workload of the auditor's partner increases the cost of capital (Habib et al., 2018). In this research, we intend to examine the stated cases. To check the hypotheses, we used the data of 165 companies during the period from 2011 to 2014. The regression method used is multivariate regression. To measure the busyness of the auditor's partner, alternative measures are the ratio of the number of audit work of the institution to the number of partners of the institution, the ratio of the logarithm of the income of the audit institution to the number of partners of the audit institution, and the ratio of the market share, for audit quality from the adjusted model of Jones (1991) and the cost of capital. We used the relation of Stone (2004). To according the findings, the first, second, and third hypotheses were confirmed and the preoccupation of the auditor's partner has a positive and significant relationship with the delay of the auditor's report and the cost of capital, and a negative and significant relationship with audit quality. The preoccupation of the audit partners causes the auditor's report to be delayed, reduces the quality of the audit, and increases the cost of capital

کلیدواژه‌ها [English]

Auditor's partner's preoccupation
Audit quality
Auditor's report delay
Capital cost

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