تأثیر کیفیت حسابرسی بر ریسک اعتباری و ریسک نقدینگی بانک های پذیرفته شده در بورس اوراق بهادار تهران

Accounting and Corporate Governance Research

دوره 1، دوره پاییز - شماره پیاپی 1، مهر 1401، صفحه 7-42   

نوع مقاله: مقاله پژوهشی

نویسندگان

محمد محمدی^{* 1}؛ مرتضی کاظمی²

¹استادیارگروه حسابداری، دانشگاه غیر انتفاعی پرندک، ساوه، ایران

²دانش‌آموخته کارشناسی ارشد گروه حسابداری،دانشگاه غیر انتفاعی پرندک، ساوه ،ایران

چکیده

چکیده
حسابرسی مستقل و مؤثر، بخشی از نظام حاکمیت شرکتی می­باشد. ناظران بانکداری لازم است نسبت به اثربخشی و ضرورت حسابرس مستقل توجه کنند. بدین معنی که به دنبال کیفیت حسابرسی مدیریت اقدام اصلاحی و به موقع در واکنش به ریسک­های اعتباری و نقدینگی داشته باشند. در مجموع فعالیت حسابرس مستقل، اطمینان بخشی لازم در مورد فعالیت بانک­ها می­باشد بدین صورت ریسک خسارتی، نقدینگی و آسیب دیدن اعتبار بانک کمک می­کند. اگر این ریسک­ها به خوبی مدیریت نگردد، به زیان بانک­ها و مؤسسات مالی و نهایتا به ورشکستگی آن­ها منجر می­شود.در این پژوهش به بررسی تأثیر کیفیت حسابرسی بر کاهش ریسک اعتباری و ریسک نقدینگی بانک های پرداخته شده است. برای آزمون فرضیه­های پژوهش از اطلاعات مالی بانکهای پذیرفته شده در بورس اوراق بهادار تهران در فاصله زمانی سال های 1394 تا 1398 استفاده شده است و نمونه نهایی متشکل از 15 بانک بوده که پس از اعمال محدودیت های مورد نظر در این تحقیق انتخاب شده­اند.آزمون­ها با استفاده از نرم افزار Eviews8 و تکنیک آماری داده­های پانلی (اثرات ثابت) صورت پذیرفته است .نتایج فرضیه اول نشان میدهد که کیفیت حسابرسی بر ریسک اعتباری تأثیر معکوس و معناداری دارد. فرضیه دوم نیز نشان داد کیفیت حسابرسی بر ریسک نقدینگی اثر منفی و معناداری دارد. در نتیجه مشخص شد که کیفیت حسابرسی در بانک­ها می­تواند منجر به کاهش ریسک اعتباری و ریسک نقدینگی شود.

کلیدواژه‌ها

کیفیت حسابرسی؛ کاهش ریسک اعتباری؛ ریسک نقدینگی

مراجع

منابع و مآخذ:

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