عدم قطعیت مدیریت و حق‌الزحمة حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشگاه شهید چمران

2 کارشناس ارشد حسابداری، دانشگاه شهید چمران

چکیده

هدف این پژوهش، بررسی رابطة بین عدم قطعیت مدیریت و حق‌الزحمة حسابرسی شرکت‏های پذیرفته‌شده در بورس اوراق بهادار تهران است. بدین منظور چهار فرضیه برای بررسی این موضوع، تدوین و داده‌های مربوط به 81 شرکت عضو بورس اوراق بهادار تهران برای دورة زمانی بین سال‌های 1385 تا 1393 مورد تجزیه و تحلیل قرار گرفت. الگوی رگرسیون پژوهش با استفاده از روش داده‌های تابلویی با رویکرد اثرهای ثابت، بررسی و آزمون شد. نتایج پژوهش نشان داد که عدم قطعیت مدیریت، ارتباط مثبت و معناداری با حق‌الزحمة حسابرسی دارد. همچنین، یافته‌های پژوهش بیانگر این است که اندازة مؤسسة حسابرسی و دورة تصدی حسابرس، تأثیر مثبت و معناداری بر رابطة بین عدم قطعیت مدیریت و حق‌الزحمة حسابرسی دارند. افزون بر این، نتایج پژوهش نشان داد که در صورت زیان‌ده بودن شرکت قبل از سال تغییر مدیرعامل، ارتباط مثبت بین عدم قطعیت مدیریت و حق‌الزحمة حسابرسی، برجسته‌تر است. به‌طور کلی، نتایج نشان‌دهندۀ این است که حسابرسان تلاش‌های حسابرسی (منعکس‌کنندة حق‌الزحمة حسابرسی) را برای رسیدگی به ریسک مرتبط با عدم قطعیت مدیریت، افزایش می‌دهند.

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