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بررسی تأثیر کیفیت حسابرسی بر هزینههای نمایندگی و عدم تقارن اطلاعاتی: رویکرد الگوسازی معادلات ساختاری | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 6، دوره 23، شماره 3، 1395، صفحه 3533-372 اصل مقاله (1.07 M) | ||
| نوع مقاله: مقاله علمی پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22059/acctgrev.2016.59780 | ||
| نویسندگان | ||
| مهدی حیدری* 1؛ بهمن قادری2؛ پیمان رسولی3 | ||
| 1استادیار گروه حسابداری، دانشکدۀ اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران | ||
| 2کارشناسارشد حسابداری، دانشکدۀ اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران | ||
| 3دانشجوی کارشناسی ارشد حسابداری، دانشکدۀ علوم انسانی و اجتماعی، دانشگاه کردستان، سنندج، ایران | ||
| چکیده | ||
| در این پژوهش، اثر کیفیت حسابرسی بر هزینههای نمایندگی و عدم تقارن اطلاعاتی با رویکرد الگوسازی معادلات ساختاری بررسی میشود. برای دستیابی به اهداف پژوهش، 99 شرکت از بین شرکتهای پذیرفتهشده در بورس اوراق بهادار تهران طی سالهای 1385 تا 1392 برای نمونۀ آماری انتخاب شدند. کیفیت حسابرسی بهکمک متغیرهای مشاهدهپذیر درصد سهامداران نهادی، نوع اظهارنظر حسابرس، اندازۀ حسابرس و دورۀ تصدی حسابرس اندازهگیری میشود و سنجش هزینههای نمایندگی نیز با استفاده از نسبت بهکارگیری داراییها، درصد بازده داراییها، نسبت کیو ـ توبین و نسبت اهرمی انجام میگیرد. بهمنظور کمیکردن مقدار متغیر عدم تقارن اطلاعاتی، از متغیرهای مشاهدهپذیر نوسانات قیمت سهام، خطای پیشبینی سود، اندازۀ شرکت و درصد سهامداران غیرنهادی استفاده میشود. پس از اطمینان یافتن از برازش قابل قبول الگوهای اندازهگیری و ساختاری پژوهش، نتایج حاکی از آن است که با افزایش کیفیت خدمات حسابرسی، تعارضات نشئتگرفته از تفکیک مالکیت از مدیریت، شامل هزینههای نمایندگی و عدم تقارن اطلاعاتی، کاهش مییابند. همچنین، بر اساس نتیجۀ دیگر، افزایش هزینههای نمایندگی، افزایش سطح عدم تقارن اطلاعاتی را به همراه دارد | ||
| کلیدواژه‌ها | ||
| "الگوسازی معادلات ساختاری"؛ "عدم تقارن اطلاعاتی"؛ "کیفیت حسابرسی"؛ "هزینه های نمایندگی" | ||
| عنوان مقاله [English] | ||
| The Effect of Audit Quality on Agency Costs and Information Asymmetry: Structural Equation Modeling Approach | ||
| نویسندگان [English] | ||
| Mehdi Heidari1؛ Bahman Qaderi2؛ Peyman Rasouli3 | ||
| 1Member of Faculty in Accounting Group in Economic and Management Faculty in Urmia University | ||
| 2Master of Accounting in Urmia university | ||
| چکیده [English] | ||
| In this study, the effect of audit quality on agency costs and information asymmetry has been examined. Among the accepted companies 99 ones in Tehran Stock Exchange were selected for statistical samples from 1385 to 1392 in order to attain the research purposes. To measure the audit quality, it has been used the observable variables such as the percentage of institutional investors, the type of audit opinion, audit size and the audit tenure. Also, it is used these variables like assets utilization ratio, the rate of assets revenue, Tobin's Q ratio and leverage ratio to measure agency costs. It was utilized the stock price volatility, earning forecast error, film size, growth opportunities and the percentage of non-institutional investors to quantify the amount of variable related to information asymmetry from observable variables. After having trusted the acceptable process of the research measurement and structural models, the results indicate that the increase of audit services quality leads to decreasing challenges over the separation of ownership and management including agency costs and information asymmetry. The results of the study also show that the increase of agency costs results in the increase of information asymmetry level. | ||
| کلیدواژه‌ها [English] | ||
| "Agency costs", " Audit Quality", " Iformation Asymmetry", " Structural Equation Modeling Approach" | ||
| مراجع | ||
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