تخصص حسابرس در صنعت و ساختار بازار حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری گروه حسابداری، دانشگاه شیراز، شیراز، ایران.

2 استاد گروه حسابداری، دانشگاه شیراز، شیراز، ایران.

10.22103/jak.2020.14818.3103

چکیده

هدف: هدف این پژوهش بررسی رابطه بین تخصص حسابرس در صنعت و ساختار بازار حسابرسی شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران در بازه زمانی 1397-1386 است.
 روش: برای شناسایی ساختار بازار حسابرسی از شاخص‌های تمرکز بازار مانند نسبت تمرکز، شاخص هرفیندال-هیرشمن و شاخص آنتروپی استفاده شد. تخصص حسابرس در صنعت با رویکرد سهم بازار محاسبه شد. فرضیه‌های پژوهش با الگوی داده‌های ترکیبی آزمون گردید.
 یافته‌ها: نتایج نشان داد که بین تخصص حسابرس در صنعت و هر سه شاخص تمرکز بازار حسابرسی هم‌چون نسبت تمرکز، شاخص هرفیندال-هیرشمن و شاخص آنتروپی رابطه مستقیم و معنا‌داری وجود دارد و با افزایش (کاهش) تخصص در صنعت مؤسسه‌های حسابرسی، تمرکز بازار حسابرسی افزایش (کاهش) می‌یابد.
 نتیجه‌گیری: تخصص حسابرس در صنعت که مرتبط با اجرا و رفتار حسابرسی است، عاملی مهم در نحوه توزیع بازار بین مؤسسه‌های حسابرسی و در نتیجه، تمرکز بازار حسابرسی است که این یافته مؤید پیش‌بینی‌های مکتب شیکاگو-یو. سی. آل. ای. است.

کلیدواژه‌ها


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