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بررسی اثر تعدیلی جنسیت حسابرس بر رابطه بین کیفیت حسابرسی و حقالزحمه حسابرسی | ||
حسابداری و منافع اجتماعی | ||
مقاله 6، دوره 11، شماره 3 - شماره پیاپی 42، آذر 1400، صفحه 107-124 اصل مقاله (768.78 K) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/jaasci.2021.33809.1611 | ||
نویسندگان | ||
زهرا گرندل1؛ کیهان آزادی* 2 | ||
1کارشناسی ارشد حسابداری،دانشگاه آزاد اسلامی،واحد رشت،رشت ،ایران | ||
2استادیار گروه حسابداری،دانشگاه آزاد اسلامی،واحد رشت،رشت،ایران | ||
چکیده | ||
در این پژوهش به بررسی اثر تعدیلی جنسیت حسابرس بر رابطه بین کیفیت حسابرسی و حقالزحمه حسابرسی پرداخته شده است. حقالزحمه حسابرسی در برنامهریزی و اجرای مناسب و با کیفیت کار حسابرسی مالی مؤثر است. مطالعه عوامل مؤثر بر حقالزحمه حسابرسی و تأثیر کیفیت حسابرسی و جنسیت حسابرس بر آن، حائز اهمیت است. در همین راستا، این پژوهش به بررسی نقش تعدیلگر جنسیت در رابطه میان کیفیت حسابرسی و حقالزحمه حسابرسی میپردازد. این پژوهش بر اساس هدف از نوع کاربردی و از نوع پژوهشهای توصیفی و با تأکید بر روابط همبستگی میباشد. همچنین، روش گردآوری دادهها کتابخانهای بوده و از دادههای تجربی استفاده شده است و برای تحلیل دادهها از نرم افزار Eviews استفاده شده است. در این پژوهش، برای آزمون فرضیهها از مدل رگرسیون خطی چندگانه استفاده شده است. جامعه آماری این پژوهش کلیه شرکتهای پذیرفته شده در بورس اوراق بهادار تهران برای دوره زمانی سالهای 1393 تا 1398 میباشد که تعداد 99 شرکت بهعنوان نمونه انتخاب شدند. نتایج پژوهش حاکی از آن است که کیفیت حسابرسی بر حقالزحمه حسابرسی اثر مثبت و معناداری دارد و همچنین، نتایج نشان داد که جنسیت حسابرس به عنوان متغیر تعدیلگر بر رابطه میان کیفیت حسابرسی و حقالزحمه حسابرسی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران، تاثیر معناداری نداشت. | ||
کلیدواژهها | ||
جنسیت حسابرس؛ کیفیت حسابرسی؛ حقالزحمهی حسابرسی | ||
عنوان مقاله [English] | ||
Analyzing the Moderating Effect of the Auditor's Gender on the Relationship between Audit Quality and Audit Fees | ||
نویسندگان [English] | ||
zahra Grandel1؛ Keyhan Azadi2 | ||
1msc of accounting،islamic azad university،rasht branch،rasht،iran | ||
2assistant professor,department of accounting,islamic azad university,rasht branch،rasht،iran | ||
چکیده [English] | ||
This study deals with the moderating effect of the auditor's gender on the relationship between audit quality and audit fees. The audit fee is effective for appropriate and high-quality planning and executing financial auditing. Studying the factors affecting audit fees, and the impact of audit quality and gender on it, is important. In this regard, this study examines the moderating role of gender in the relationship between audit quality and audit fees. This research is an applied study based on the purpose, and it is descriptive research with an emphasis on the correlation. Moreover, the data collection method is the library, and Eviews was used for data analysis. In this study, the Multiple Linear Regression Model has been used to test the hypotheses. The statistical population of this study is all companies listed on the Tehran Stock Exchange for the period of 2014 to 2019 that 99 companies were selected as a sample. The results indicate that the quality of the audit has a positive and significant effect on the audit fees. The results also showed that gender of the auditor as a moderating variable is no effect on the relationship between audit quality and audit fees in companies listed on the Tehran Stock Exchange | ||
کلیدواژهها [English] | ||
Gender of Auditor, Audit Quality, Audit Fee | ||
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