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مطالعه ارتباط بین تردید حرفه ای حسابرس، چرخش حسابرس و کیفیت حسابرسی شرکتها | ||
| حسابداری و منافع اجتماعی | ||
| مقاله 6، دوره 8، شماره 3 - شماره پیاپی 30، مهر 1397، صفحه 101-123 اصل مقاله (926.3 K) | ||
| نوع مقاله: مقاله پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22051/ijar.2017.16015.1312 | ||
| نویسندگان | ||
| عزیز گرد1؛ مونا ناصری* 2 | ||
| 1استادیار دانشگاه پیام نور مرکز تهران غرب | ||
| 2کارشناس ارشد حسابداری دانشگاه پیام نور مرکز تهران غرب | ||
| چکیده | ||
| آنچه جامعه از حرفه حسابرسی انتظار دارد، ارائه گزارش حسابرسی با کیفیت به جامعه است، اما اقدامات مدیران و صاحبکاران میتواند منجر به ایجاد تردید حرفهای و درک ریسک چرخش در حسابرسان شود و در نتیجه بر کیفیت حسابرسی آنان اثرگذار باشد. بنابراین در پژوهش حاضر، ارتباط بین تردید حرفهای حسابرس و چرخش حسابرس با کیفیت حسابرسی شرکتهای پذیرفته شده در بورس اوراق بهادار تهران بررسى شده است. روش پژوهش حاضر از نوع کاربردی- همبستگی است. جامعه آماری پژوهش را نیز کلیه شرکتهای پذیرفته شده در بورس و اوراق بهادار تهران در یک بازه زمانی 6 ساله از سال 1388 تا 1394 تشکیل میدهند. نمونه آماری پژوهش را 114 شرکت تشکیل میدهند. دادههای مورد نیاز پژوهش نیز از بانک اطلاعاتی بورس اوراق بهادار جمعآوری شد. برای تجزیه و تحلیل دادهها نیز از آزمون رگرسیون چند متغیره استفاده شد. نتایج پژوهش نشان میدهند که متغیرهای تردید حرفهای حسابرس و چرخش اختیاری حسابرس ارتباط مستقیم و معنیداری با کیفیت حسابرسی شرکتهای پذیرفته شده در بورس اوراق بهادار دارند، اما متغیر چرخش اجباری حسابرس ارتباط معنیداری با کیفیت حسابرسی ندارد. | ||
| کلیدواژه‌ها | ||
| تردید حرفهای حسابرس؛ چرخش اختیاری حسابرس؛ چرخش اجباری حسابرس؛ کیفیت حسابرسی | ||
| عنوان مقاله [English] | ||
| Relationship Between the Auditor's Professional Skepticism, Rotation of Auditors and Audit Quality of company | ||
| نویسندگان [English] | ||
| aziz gord1؛ mona naseri2 | ||
| 1payam noor university | ||
| 2payem noor university | ||
| چکیده [English] | ||
| What society expects of the auditing profession is rendering of high quality report. But the actions of managers can lead to professional skepticism and understanding of risk of auditor’s rotation, so these factors can effect on audit quality. Therefore, in this study, the relationship between the auditor's professional skepticism, the rotation of auditors and audit quality of listed companies on the Stock Exchange of Tehran was studied. Research methodology is Practical and correlated. The study also include all companies listed on Tehran Stock Exchange during a period of six years from 2011 up to 2015. Data needed for the study were collected from the database of Stock Exchange. In order to analyzing of data, multiple regression analysis was used. The results showed that there is a significantly positive relationship between the auditor's professional skepticism and rotation of auditor with audit quality, but mandatory auditor rotation variable was not significantly associated with audit quality. | ||
| کلیدواژه‌ها [English] | ||
| audit quality, Auditor's professional skepticism, Compulsory rotation of auditors, Rotation of auditors | ||
| مراجع | ||
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