بررسی تأثیر گردش اجباری مؤسسه‎های حسابرسی بر حق‎الزحمۀ حسابرسی و رقابت در بازار حسابرسی

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 استاد گروه حسابداری، دانشگاه علامه طباطبائی، تهران، ایران

2 دانشیار گروه حسابداری، دانشگاه علامه طباطبائی، تهران، ایران

3 دانشیار گروه مدیریت صنعتی، دانشگاه علامه طباطبائی، تهران، ایران

4 دانشجوی دکتری حسابداری، دانشگاه علامه طباطبائی، تهران، ایران

چکیده

هدف از این پژوهش، بررسی تأثیر گردش اجباری مؤسسه‎های حسابرسی بر حق‌الزحمۀ حسابرسی و رقابت در بازار حسابرسی شرکت‌های پذیرفته‎شده در بازار بورس و اوراق بهادار تهران است. بر اساس الزامات سازمان بورس و اوراق بهادار تهران، گردش حسابرسان مستقل اجباری شرکت‌های بورسی ایران، پس از حداکثر 4 سال پی‎درپی الزامی شده است. فرضیه‌‌های پژوهش با استفاده از تجزیه و تحلیل رگرسیون چندمتغیره و مقایسۀ میانگین آزمون شدند. جامعۀ پژوهش حاضر مشتمل بر 95 شرکت پذیرفته‎شده در بازار بورس و اوراق بهادار تهران، طی سال‌های 1385 تا 1393 است. نتایج پژوهش نشان می‌دهد حق‌الزحمۀ حسابرسی مستقل، به‎موجب گردش اجباری افزایش می‎یابد و این افزایش بیش از افزایش معمول در گردش اختیاری حسابرسان است و به شرکت‌ها هزینۀ اضافی تحمیل می‎کند. پس از وضع الزامات یادشده، تفاوت شایان توجهی در سهم از بازار مؤسسه‎های حسابرسی با کیفیت بالا و پایین مشاهده نشد.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition

نویسندگان [English]

  • Yahya Hassas Yeganeh 1
  • Farokh Barzideh 2
  • Mohammad Taghi Taghavifard 3
  • Muhammad Farahmand Seyed Abadi 4
چکیده [English]

This study aims at investigating the impacts of Mandatory Audit Firm Rotation (MAFR) on audit fees and audit market compeition among firms listed on Tehran Stock Exchange (TSE). Since 2007 firms listed on TSE are not allowed to use services of any single audit firm for more than 4 consecutive years. We tested our hypotheses using multivariate regression analysis and mean comparison test. Our sample consists of 95 firms listed on TSE during the period 2006-2014. Our results, in summary, revealed that MAFR has cuased a significant increase in audit fees, more than the usual additional fees charged in first year audit in voluntarily audit firm rotations; and, therefore has imposed additional audit costs to firms. Also, there were no statistically significant changes in market share of high-quality renked audit firms and those of lower quality ranks, before and after imposition of MARF rule in Iran.

کلیدواژه‌ها [English]

  • Mandatory Audit Firm Rotation
  • Audit Fee
  • Audit Market Competition
  • Audit Firms Market-Share
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