بررسی اثربخشی کیفیت حسابرسی بر کاهش تأخیر در ارائه گزارش حسابرسی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار حسابداری، دانشگاه شیراز

2 کارشناس ارشد حسابداری، دانشگاه شیراز

چکیده

درک عوامل مؤثر بر تأخیر در ارائۀگزارش حسابرسی مهم است؛ زیرا، به‌طور مستقیم بر به‌موقع­بودن گزارش‌های مالی به عنوان یکی از مهم‌ترین ویژگی‌های کیفی صورت‌های مالی اثر می­گذارد. ارائه دیرهنگام اطلاعات حسابداری، در تصمیم‌گیری‌های اقتصادی و مالی ارزش ندارد. در این مقاله، رابطه بین اثربخشی کیفیت حسابرسی (از طریق سه عامل: تغییر حسابرس، تخصص حسابرس در صنعت و نوع گزارش حسابرس) و کاهش تأخیر در ارائۀگزارش حسابرسی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران بررسی می‌شود. نمونه پژوهش شامل 64 شرکت بورسی در بازه زمانی 1391-1384 و روش مورد استفاده برای آزمون فرضیه‌ها رگرسیون داده‌های ترکیبی است. نتایج آزمون آماری فرضیه‌های پژوهش نشان می‌دهد که بین نوع گزارش حسابرس با تأخیر در ارائۀگزارش حسابرسی، رابطۀ مثبت و معناداری وجود دارد. یعنی، در صورت دریافت گزارش حسابرسی تعدیل‌شده، تأخیر در ارائۀگزارش حسابرسی بیشتر می‌شود. هم‌چنین، نتایج پژوهش نشان می‌دهد که بین تغییر حسابرس و تخصص حسابرس در صنعت با تأخیر در ارائۀگزارش حسابرسی، رابطه معنادار آماری وجود ندارد. یعنی، تغییر حسابرس و تخصص حسابرس در صنعت باعث کاهش تأخیر در ارائۀگزارش حسابرسی نمی‌شود.

کلیدواژه‌ها


Abidin, S. and Ahmad-Zaluki,N.A. (2012). Auditor industry specialism and reporting timeliness. Procedia-Social and Behavioral Sciences, 65, 873-878.
Afify, H.A.E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Research, 10 (1), 56-86.
Alavitabari, S.H. and Arefmanesh, Z. (1392). Investigate the relationship between auditor industry specialization and audit report delay on companies listed in Tehran Stock Exchange. Accounting Knowledge, 4 (14), 7-26 [In Persian].
Alkhatib, K. and Marji,Q. (2012). Audit reports timeliness: Empirical evidence from Jordan. Procedia-Social and Behavioral Sciences, 62, 1342-1349.
Almutairi, A.R., Kimberly, A.D. and Terrance,S. (2009). Auditor tenure, auditor specialization, and information asymmetry. Managerial Auditing Journal, 24 (7), 600-623.
Arbabsoleymani, A. (1378)(Translator). The evolution ofthe auditor's reportand its futurevision. Auditor, 3, 34-36 [In Persian].
Ashton, R.H., Willingham, J.J., and Elliott R.K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275-292.
Carey, P. and Simnett,R. (2006). Audit partner tenure and audit quality. The Accounting Review, 81(3), 653-676.
Carslaw, C.A. and Kaplan,S.E. (1991). An examination of audit delay: Further evidence from New Zealand. Accounting and Business Research, 22(85), 21-32.
Chi, W., Huang, H.; Liao, Y., and Xie,H. (2009). Mandatory audit partner rotation, audit quality, and market perception: Evidence from Taiwan. Contemporary Accounting Research, 26(2), 359- 391.
DeAngelo, L.E. (1981). Auditor independence,‘lowballing’, and disclosure regulation. Journal of Accounting and Economics, 3(2), 113-127.
Dibia, N.O. and Onwuchekwa,J.C. (2013). An examination of the audit report lag of companies quoted in the Nigeria stock exchange. International Journal of Business and Social Research, 3(9), 8-16.
Dunn, K. and Mayhew,B.W. (2004). Audit firm industry specialization and client disclosurequality. Review of Accounting Studies, 9(1), 35-58.
Etemadi, H.,Azar, A., and Ardakani, M.N. (1389). Investigation the role ofauditor industry specializationtoreal earnings managementand his operationalperformance.Accounting Knowledge, 1(1), 9-28 [In Persian].
Felix, W.L. and Kinney,W.R. (1982). Research in the auditor’s opinion formulation process: State of the Art. The Accounting Review, 62(2), 247-71.
Fernando, G.D.; Abdel-Meguid, A.M., and Elder,J.R. (2010). Auditquality attributes, client size and cost of equity capital. Review ofAccounting and Finance, 9(4), 363-381.
Financial Accounting Standards Board (1980). Statement of concepts No. 2: qualitative characteristics of accounting information. Norwalk, CT: FASB.
Gist, W. (1994). Empirical evidence on the effect of audit structure on audit pricing. Auditing: A Journal of Practice and Theory, 13(2), 25- 40.
Gregory, R.H. and Van Horn R.L. (1963). Automatic Data-Processing Systems: Principles and Procedures, Belmont, 2nd edition, San Francisco: Wadsworth Publishing Company.
Habib, A. and Bhuiyan,M.B.U. (2011). Audit firm industry specialization and the audit report lag. Journal of International Accounting, Auditing and Taxation, 20(1), 32-44.
Hasasyegane, Y.,Raesi, Z., and Hosseini, S.M. (1388). The relationshipbetween the quality of corporate governanceand performance offirmslisted onTehran Stock Exchange. Management Sciences Iran, 4 (13), 75-100 [In Persian].
Hopwood, W., McKeown, J.C., and Mutchler,J. (1994). A reexamination of auditor versus model accuracy within the context of the going-concern opinion decision. Contemporary Accounting Research, 10(2), 409- 31.
Knapp, M. (1991). Factors that audit committees use as surrogates for audit quality. Auditing: A Journal of Practice and Theory, 10(1), 35-52.
Lee, H.Y. and Jahng,G.J. (2011). Determinants of audit report lag: Evidence from Korea-an examination of auditor-related factors. Journal of Applied Business Research, 24(2), 27-44.
Lee, H.Y.,Mande, V., and Son,M. (2009). Do lengthy auditor tenure and the provision of non-audit services by the external auditor reduce audit report lags.International Journal of Auditing, 13(2), 87-104.
Leventis, S.,Weetman, P., and Caramanis,C. (2005). Determinants of audit report lag: Some evidence from the athensstock exchange. International Journal of Auditing, 9(1), 45-58.
Mahdavi, G.H. and Jamaliyanpour, M. (1389). Investigation the factorsaffecting thespeed offinancial reportingfirmslisted onTehran Stock Exchange, Financial Accounting Researches, 2(6), 89-108 [In Persian].
Mande, V. and Son,M. (2011). Do audit delays affect client retention?.Managerial Auditing Journal, 26(1), 32-50.
Neal, T.L. and Riley,R.R. (2004). Auditor industry specialist research design. Auditing:A Journal of Practice and Theory, 23(2), 169-177.
Nickhaheazad, A. (1379). Fundamental ConceptsStatementAudit, second edition, Tehran: Audit Organization Publications, Publication No.121 [In Persian].
Onwuchekwa, J. C.; Erah, D. O.; and F. Izedonmi (2012). Mandatory Audit Rotation and Audit Quality: Survey of Southern Nigeria. Research Journal of Finance and Accounting, 3(8): 70-77.
Owusu-Ansah, S., and Leventis,S. (2006). Timeliness of corporate annual financial reporting in Greece. European Accounting Review, 15, 273-287.
Palmrose, Z. (1986). Audit fees and auditor size: Further evidence. Journal of Accounting  Research, 24, 97-110.
Reheul, A.M., Caneghem, T.V., and Verbruggen,S. (2013). Audit report lags in the Belgian nonprofit sector: An empirical analysis. Accounting and Business Research, 43(2), 138-158.
Rittenberg, L.E., Johnstone, K.M., and Gramling,A.A. (2012).Auditing: A Business Risk Approach, 8th edition., Madison: South-Western Cengage Learning,.
Sarmad, Z.,Bazargan, A., and Hejazi, E. (1392). Research methods in the behavioral sciences. The first edition, published twenty-five: Agah [In Persian].
Schwartz, K.B. and Soo,B.S. (1996). The association between auditor changes and reporting lags. Contemporary Accounting Research, 13(1), 353-370.
Securities and Exchange Commission (2002). Acceleration of Periodic Report Filing Dates and Disclosure Concerning Website Access to Reports. Release No. 33-8128. Available at: http: www.sec.gov/ rules /final /33-8128.htm [16 Jan. 2014].
Simunic, D.A. and Stein,M. (1996). The impact of litigation risk on audit pricing: A review of the economics and the evidence. Auditing: A Journal of Practice and Theory, 15, 119- 134.
Solomon, I.,Shields, M.D., and whittingtont,R. (1999). What doindustry-specialist auditors know?. Journal of Accounting Research, 37(1), 191-208.
Soltani, B. (2002). Timeliness of corporate and audit reports: Some empirical evidence in the French context. The International Journal of Accounting, 37(2), 215-246.
Sun, J. and Liu,G. (2013). Auditor industry specialization, board governance, and earnings management. Managerial Auditing Journal, 28(1), 45-64.
Tanyi, P.,Raghunandan, K., and Abhijit,B. (2010). Audit report lags aftervoluntary andinvoluntaryauditor changes. Accounting Horizons,24(4), 671-688.
TechnicalCommittee onAudit Organization (1389). Accounting Standards, published twenty, Tehran: PublicationsAudit Organization, Publication No.160. [In Persian].
Turel, A. (2010). Timeliness of financial reporting in emerging capital markets: evidence from Turkey, Istanbul University Journal of the School of Business Administration, 39(2), 227-240.
Turel, A.,Turel, A., and Çiftci,H.N. (2013).IFRS Adoption and Audit LAG: Evidence from Turkey. International Conference on Economic and Social Studies, 10-11 May, 2013, Sarajevo,Turkey.https://www.mysciencework.com/ publication/show/1544274/ifrs-adoption-and-audit-lag-evidence-from-turkey.[19 Apr. 2014].
Watkins, A.L.,Hillison, W., and Morecroft,S.E. (2004). Audit quality: A synthesis of theory and empirical evidence. Journal of Accounting Literature, 23, 153-193.