مروری بر پژوهش‌های خارجی در زمینه استقلال حسابرس و کیفیت حسابرسی

پیشرفت های مالی و سرمایه گذاری

دوره 2، شماره 4، آذر 1400، صفحه 184-151   

نوع مقاله: مروری

شناسه دیجیتال (DOI): 10.30495/afi.2022.1964959.1145

نویسنده

مهدی خرم آبادی^*

استادیار گروه حسابداری، دانشگاه پیام نور، تهران، ایران.

چکیده

هدف: این پژوهش به شکل جامعی به‌مرور تحقیقات آکادمیک مربوط به استقلال حسابرس و کیفیت حسابرسی به‌منظور ارائه چارچوبی برای ارزیابی تأثیر استقلال حسابرس بر کیفیت حسابرسی می‌پردازد.
روش‌شناسی پژوهش: این پژوهش بر اساس مرور مقالات چاپ شده در طی سال­های گذشته در نه مجله برجسته و بین‌المللی مربوط به حسابرسی و حسابداری مشتمل بر مجلات: Auditing: A Journal of Practice and Theory - Accounting, Organizations and Society - Contemporary Accounting Research - Journal of Accounting, Auditing and Finance- Journal of Accounting and Economics - Journal of Accounting and Public Policy - -Journal of Accounting Research Review of Accounting Studies - The Accounting Review به‌منظور بررسی موضوعات اصلی که استقلال حسابرس را تهدید می‌کند، انجام شده است. ازاین‌رو، پژوهش حاضر در زمره پژوهش‌های مروری محسوب می‌شود.
یافته‌ها: یافته‌های پژوهش نشان می‌دهد که چهار موضوع اصلی که استقلال حسابرس را تهدید می‌کند، عبارت‌اند از: الف - اهمیت (نفوذ) صاحب‌کار ب- خدمات غیر حسابرسی ج- دوره تصدی حسابرس و د- وابستگی صاحب‌کار با مؤسسات حسابرسی. برای هر یک از این تهدیدها، در مورد یافته‌های مربوط به انگیزه‌ها، ادراکات، و رفتارهای حسابرس و صاحب‌کار و نیز تأثیرات هر تهدید بر کیفیت واقعی و محسوس حسابرسی‌ها و گزارش‌های مالی به‌صورت مفصل بحث شده است.
اصالت/ ارزش‌افزوده علمی: یافته‌های این پژوهش علاوه بر توسعه ادبیات و مبانی نظری مرتبط با استقلال حسابرس و کیفیت حسابرسی، چارچوبی برای ارزیابی تأثیر استقلال حسابرس بر کیفیت حسابرسی ارائه می‌دهد. شاخص‌های ارائه شده در پژوهش حاضر می‌تواند فرصت‌هایی را برای پژوهش‌های بیشتر در آینده در مورد استقلال حسابرس و کیفیت حسابرسی فراهم آورد.
 
کلید واژه‌ها: استقلال حسابرس، کیفیت حسابرسی، اهمیت (نفوذ) صاحب‌کار، خدمات غیر حسابرسی، دوره تصدی حسابرس، وابستگی صاحب‌کار.

کلیدواژه‌ها

"استقلال حسابرس"؛ "کیفیت حسابرسی"؛ " اهمیت (نفوذ) صاحبکار"؛ "خدمات غیرحسابرسی"؛ "دوره تصدی حسابرس"

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