بیش اطمینانی مدیریت و حق الزحمۀ حسابرسی

نوع مقاله : مقاله علمی پژوهشی

نویسندگان

1 دانشیار گروه حسابداری، دانشکدۀ مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران

2 مربی گروه حسابداری، دانشکدۀ علوم انسانی، دانشگاه بزرگمهر قائنات، قائن، ایران

3 استادیار گروه حسابداری، دانشکدۀ مدیریت و حسابداری، دانشگاه علامه طباطبائی، تهران، ایران

چکیده

 بیش­اطمینانی یا اعتماد بیش از حد به خود می­تواند اعتقاد بی­اساس دربارۀ توانایی­های شناختی، قضاوت­ها و استدلال شهودی فرد تعریف شود. بیش­اطمینانی یکی از مهم‎ترین ویژگی­های شخصیتی مدیران است که بر ریسک­پذیری تأثیر می‎گذارد. چنانچه حسابرس این ویژگی شخصیتی مدیران را تشخیص دهد و ریسک گزارشگری مالی را به‎دلیل بیش­اطمینانی مدیران، بیش از حد برآورد کند، می­تواند حق­الزحمة بیشتری مطالبه کند و اقدام‎هایش را به‎منظور کاهش ریسک عدم­ کشف کامل کند. از سوی دیگر، چون مدیران بیش­اطمینان به فرایند گزارشگری مالی شرکت اطمینان دارند، تلاش می­کنند از طریق مذاکره، دامنة رسیدگی‌های حسابرسی را کم کنند و حق­الزحمة کمتری پرداخت کنند. هدف پژوهش حاضر بررسی تأثیر بیش­اطمینانی مدیریت بر حق­الزحمة حسابرسی است. جامعة آماری پژوهش را شرکت­های پذیرفته‎شده در بورس اوراق بهادار تهران طی سال­های 1386 تا 1392 تشکیل می­دهد. در این پژوهش برای اندازه­گیری بیش­اطمینانی مدیریت از دو سنجة مبتنی بر تصمیم‎های سرمایه‎گذاری استفاده شده است. نتایج پژوهش نشان می­دهد بین بیش­اطمینانی مدیریت و حق­الزحمة حسابرسی ارتباط منفی معناداری برقرار است. بر اساس بررسی­های بیشتر، بیش‎اطمینانی مدیریت بر استفاده از حسابرس متخصص صنعت، تأثیر معناداری ندارد.
 

کلیدواژه‌ها

عنوان مقاله [English]

Managerial overconfidence and audit fees

نویسندگان [English]

  • Yahya Hasas Yeganeh 1
  • Masoud Hasani Alghar 2
  • Mohammad Marfou 3
1 Associate Professor of Accounting, Faculty of Accounting and Management, Allame Tabatabaei University, Tehran, Iran
2 Instructor of Accounting, Faculty of Humanities, Bozorgmehr University of Qaenat, Qaen, Iran
3 Assistant Professor of Accounting, Faculty of Accounting and Management, Allame Tabatabaei University, Tehran, Iran
چکیده [English]

Overconfidence or excessive self-confidence in general can be defined as a groundless belief about individual’s cognitive abilities, judgments and intuitive reasoning. If the auditor recognizes these personality traits in managers and estimates the financial reporting risk to be excessive due to managerial overconfidence, he/she could demand higher audit fees to compensate for the additional audit efforts needed to reduce detection risk. On the other hand, due to the confidence in their firms’ financial reporting process, the overconfident managers choose negotiation as a way to demand less scope and pay lower fees to the auditors. This study aimed to investigate the effect of managerial overconfidence on audit fees. The statistical population consisted of firms listed on the Tehran Stock Exchange during the years 2007 to 2013. The results indicated a significant negative relation between managerial overconfidence and audit fees. The additional studies showed that managerial overconfidence has no significant impact on using industry specialist auditors.

کلیدواژه‌ها [English]

  • Audit fees
  • audit risk
  • financial reporting and managerial overconfidence
  • industry specialist auditor

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