تبیین رابطه بین اظهارنظر حسابرس و ویژگی‌های کیفی حسابرس بر مدیریت سود

فصلنامه مطالعات مدیریت و توسعه پایدار

دوره 2، شماره 2، شهریور 1401، صفحه 29-57   

نوع مقاله: مقاله پژوهشی

شناسه دیجیتال (DOI): 10.30495/msds.2022.1963359.1067

نویسندگان

امید صباغیان طوسی؛ زهرا مرادی^* ؛ شهره یزدانی

گروه حسابداری، واحد دماوند، دانشگاه آزاد اسلامی، دماوند، ایران.

چکیده

این پژوهش به تبیین رابطه بین اظهار نظر حسابرس و ویژگی‌های کیفی حسابرس  بر مدیریت سود در شرکت‌های با فرصت سرمایه‌گذاری متفاوت پرداخته است. جامعه آماری پژوهش، شامل داده‌های320 شرکت طی سال‌های 1399-1389 بوده که با استفاده از معیارهای سرمایه‌گذاری به دو گروه شرکت‌های با فرصت سرمایه‌گذاری بالا و پایین طبقه‌بندی شده‌ و با نرم‌افزار اقتصاد سنجی ای‌ویوز تجزیه و تحلیل گردیده‌اند. در مرحله اول با استفاده از روش پروبیت اثر متغیرهای کیفیت حسابرسی بر نوع اظهارنظر حسابرس آزمون گردید. یافته‌ها نشان می‌دهد که ویژگی‌های کیفی حسابرس رابطه معنی‌داری با نوع اظهار نظر حسابرس دارند. در مرحله دوم با تحلیل روش‌های حداقل مربعات معمولی و حداکثر لگاریتم درست‌نمایی نتایج نشان می‌دهد که بین مدیریت سود و ویژگی‌های کیفی حسابرس در شرکت‌های با فرصت سرمایه‌گذاری بالا که با معیار‌های 1-نسبت مجموع ارزش بازار حقوق صاحبان سهام و ارزش دفتری بدهی‌های بلندمدت به کل دارایی‌ها و 2- نسبت رشد اموال، ماشین‌آلات و تجهیزات تفکیک شده‌، رابطه وجود دارد. این رابطه در شرکت‌های با فرصت سرمایه‌گذاری پایین که با معیارهای 1- نسبت ارزش بازار به ارزش دفتری دارایی‌ها، 2- نسبت مجموع ارزش بازار حقوق صاحبان سهام و ارزش دفتری بدهی‌های بلندمدت به کل دارایی‌ها و 3- نسبت رشد اموال، ماشین‌آلات و تجهیزات تفکیک شده‌، نیز برقرار است.

کلیدواژه‌ها

مدیریت سود؛ اظهارنظر حسابرس؛ کیفیت حسابرسی؛ سرمایه‌گذاری

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