بررسی تأثیر کیفیت حسابرسی بر هزینه‎های نمایندگی و عدم تقارن اطلاعاتی: رویکرد الگو‏سازی معادلات ساختاری

نوع مقاله: مقاله علمی پژوهشی

نویسندگان

1 استادیار گروه حسابداری، دانشکدۀ اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران

2 کارشناس‎ارشد حسابداری، دانشکدۀ اقتصاد و مدیریت، دانشگاه ارومیه، ارومیه، ایران

3 دانشجوی 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


عنوان مقاله [English]

The Effect of Audit Quality on Agency Costs and Information Asymmetry: Structural Equation Modeling Approach

نویسندگان [English]

  • Mehdi Heidari 1
  • Bahman Qaderi 2
  • Peyman Rasouli 3
1 Member of Faculty in Accounting Group in Economic and Management Faculty in Urmia University
2 Master 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"
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