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تأثیر برخی سازوکارهای حاکمیت شرکتی بر محتوای گزارش حسابرسان | ||
بررسیهای حسابداری و حسابرسی | ||
مقاله 3، دوره 23، شماره 2، 1395، صفحه 155-172 اصل مقاله (320.6 K) | ||
نوع مقاله: مقاله علمی پژوهشی | ||
شناسه دیجیتال (DOI): 10.22059/acctgrev.2016.58466 | ||
نویسندگان | ||
رسول برادران حسن زاده* 1؛ عسگر پاک مرام2؛ قادر حسین بابایی3؛ علی فریادی بناب4 | ||
1دانشیار گروه حسابداری، دانشکدۀ مدیریت، اقتصاد و حسابداری دانشگاه آزاد اسلامی واحد تبریز، تبریز، ایران | ||
2استادیار حسابداری و عضو هیات علمی/ دانشگاه آزاد اسلامی واحد بناب | ||
3دانشجوی دکتری حسابداری، دانشکدۀ مدیریت، اقتصاد و حسابداری، دانشگاه آزاد اسلامی واحد تبریز، مرکز گوگان، تبریز، ایران | ||
4کارشناسارشد مدیریت دولتی، دانشکدۀ ادبیات و علوم انسانی، دانشگاه آزاد اسلامی واحد بناب، بناب، ایران | ||
چکیده | ||
حسابرسی صورتهای مالی، ابزاری برای کاهش مخاطرۀ سرمایهگذاریها و بهبود کیفیت تصمیمگیری درونسازمانی و برونسازمانی است. هدف این پژوهش، بررسی تأثیر برخی سازوکارهای حاکمیت شرکتی بر محتوای گزارش حسابرس است. دورۀ زمانی پژوهش سالهای 1386 تا 1391 در نظر گرفته شده است و جامعۀ تعدیلشدۀ آن را 81 شرکت پذیرفتهشده در بورس اوراق بهادار تهران شکل میدهد. نتایج پژوهش نشان داد، احتمال دریافت گزارش مقبول در شرکتهای با درصد مالکان نهادی زیاد و حسابرس بزرگتر، بیشتر است. همچنین با تفکیک وظایف مدیرعامل از رئیس هیئتمدیره، احتمال دریافت گزارش مقبول کاهش مییابد. مالکان نهادی و مرجع حسابرسی نیز موجب کاهش تعداد بندهای قبل از بند اظهارنظر شده است. علاوهبر این، یافتهها نشان میدهد تفکیک وظایف مدیرعامل از رئیس هیئتمدیره و مرجع حسابرسی نیز، تعداد بندهای بعد از بند اظهارنظر را کاهش میدهد. از سوی دیگر، مالکان نهادی و مرجع حسابرسی تعداد بندهای عدم توافق را کاهشداده و استقلال هیئتمدیره نیز به افزایش تعداد بندهای عدم توافق منجر شده است. | ||
کلیدواژهها | ||
"حاکمیت شرکتی"؛ "محتوای گزارش حسابرس"؛ "نوع بندهای گزارش حسابرسان" | ||
عنوان مقاله [English] | ||
The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content | ||
نویسندگان [English] | ||
Rasool Baradaran Hassanzadeh1؛ Ghader Hossein Babaei3؛ Ali Faryadi4؛ | ||
چکیده [English] | ||
The financial information audit is a tool for reducing the investment risk and for improving the internal and external organizational decision making quality. The aim of this study is the impact of some corporate governance mechanisms on the auditor’s report content between Tehran Stock Exchange (TSE) listed companies. The population of the study is 81 firms (486 observations) during the years of 2006 to 2012. The results show that the probability of receiving unqualified reports in companies with larger audit firms and institutional owners is more. Also, by separating the functions of Chairman and CEO (Duality), the probability of receiving unqualified reports is reduced. Institutional owners and large audit firms reduce the number of paragraphs before the opinion paragraph. Also, the results show that CEO dual responsibility and large audit firms reduce the number of paragraphs after the opinion paragraph. On the other hand, institutional owners and large audit firms reduces the disagreement clauses numbers and the independence of the board of directors increases the number of disagreement clauses. | ||
کلیدواژهها [English] | ||
"corporate governance", "the auditor’s report content", "types of auditors report paragraphs" | ||
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