تأثیر برخی سازوکارهای حاکمیت شرکتی بر محتوای گزارش حسابرسان

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 دانشیار گروه حسابداری، دانشکدۀ مدیریت، اقتصاد و حسابداری دانشگاه آزاد اسلامی واحد تبریز، تبریز، ایران

2 استادیار حسابداری و عضو هیات علمی/ دانشگاه آزاد اسلامی واحد بناب

3 دانشجوی دکتری حسابداری، دانشکدۀ مدیریت، اقتصاد و حسابداری، دانشگاه آزاد اسلامی واحد تبریز، مرکز گوگان، تبریز، ایران

4 کارشناس‎ارشد 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


عنوان مقاله [English]

The Impact of Some Corporate Governance Mechanisms on the Auditor’s Report Content

نویسندگان [English]

  • Rasool Baradaran Hassanzadeh 1
  • Ghader Hossein Babaei 3
  • Ali Faryadi 4
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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