بررسی رابطه بین سرمایه اجتماعی و فکری با خروجی های حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری ، واحد زاهدان، دانشگاه آزاد اسلامی ،زاهدان، ایران.

2 استاد، گروه حسابداری. دانشکده علوم اداری و اقتصادی. دانشگاه فردوسی مشهد، مشهد، ایران.

3 استاد، گروه مدیریت ،دانشکده مدیریت و اقتصاد،دانشگاه سیستان و بلوچستان ، زاهدان،ایران.

چکیده

پژوهش حاضر به دنبال بررسی رابطه بین سرمایه اجتماعی و فکری با خروجی‏های حسابرسی (کیفیت حسابرسی، تأخیر در گزارش حسابرسی و نوع اظهارنظر حسابرسی) شرکت‏های پذیرفته‌شده در بورس اوراق بهادار ایران می‏باشد. به عبارتی این پژوهش به دنبال یافتن پاسخ این سؤال است که آیا سرمایه اجتماعی و سرمایه فکری می‏تواند بر کیفیت حسابرسی، تأخیر در گزارش حسابرسی و نوع اظهارنظر حسابرس تأثیر مطلوبی داشته باشد؟ بدین منظور، برای آزمون فرضیه‏ ها از مدل رگرسیون چند متغیره استفاده گردید. فرضیه ‏های پژوهش نیز با استفاده از نمونه‏ای متشکل از 1310 مشاهده پذیرفته‌شده در بورس اوراق بهادار ایران طی سال‌های 1391 تا 1397 و با بهره‏ گیری از الگوی رگرسیونی چندگانه مبتنی بر تکنیک داده‏ های تابلویی و مدل اثرات ثابت و تصادفی مورد آزمون قرار گرفت. همچنین برای محاسبه کیفیت حسابرسی از تحلیل عاملی اکتشافی 5 متغیر (دوره تصدی، تغییر حسابرس، بزرگی مؤسسه حسابرسی، استقلال مالی حسابرسان و تجدید ارائه صورت‌های مالی) استفاده شده است. یافته‏ های به‌دست آمده حاکی از آن است که بین سرمایه اجتماعی و سرمایه فکری با کیفیت حسابرسی رابطه مثبت و معناداری وجود دارد و بین سرمایه اجتماعی و سرمایه فکری با تأخیر در گزارش حسابرسی رابطه منفی و معناداری وجود داشته است اما بین سرمایه اجتماعی و سرمایه فکری با نوع اظهارنظر حسابرس (گزارش مقبول) رابطه مثبت و معناداری برقرار بوده است. از آنجا که پژوهش حاضر اولین پژوهشی است که به بررسی چنین موضوعی در بازار‏های نوظهور ایران پرداخته لذا به استفاده‏ کنندگان، تحلیل‏گران و نهاد‏های قانونی اطلاعات سودمندی در خصوص تأثیر سرمایه اجتماعی و فکری که تأثیر بسزایی بر خروجی‏ های حسابرسی دارد، ارائه می‏ دهد. همچنین نتایج این پژوهش به توسعه علم و دانش در این حیطه کمک شایانی ارائه و شکاف موجود در ادبیات را برطرف می‏ سازد.

کلیدواژه‌ها


عنوان مقاله [English]

The Relationship between Social and Intellectual Capital and Audit Outputs

نویسندگان [English]

  • fateme saeedi 1
  • mehdi salehi 2
  • nour mohammad yaghoubi 3
1 Ph.D. Student in Accounting .Zahedan branch. Islamic Azad University .Zahedan .Iran.
2 Professor. Department of Accounting, Faculty of Administrative and Economic Sciences, Ferdowsi University of Mashhad, Mashhad, Iran.
3 professor. Department of Management.Faculty of Management and Economics.University of Sistan and Baluchestan .Zahedan .Iran.
چکیده [English]

The present study assesses the relationship between social and intellectual capital and audit outputs (audit quality, audit report delay, and audit opinion) in the Tehran Stock Exchange-listed firms. A multivariate regression model tests the hypotheses. Research hypotheses were examined using a sample of 1310 observations on the Tehran Stock Exchange from 2013 to 2019 by employing the multivariate regression pattern based on panel data technique and fixed and random effects models. The results indicate a positive and significant relationship between social capital, intellectual capital, and audit quality. The relationship between social capital and intellectual capital and audit report delay is negative and significant. However, the relationship between social and intellectual capital and the auditor's opinion is positive and significant. Since the present study is the pioneer paper on such a topic in Iran's emerging markets, it provides helpful information for the users, analysts, and legal institutions about the effect of social and intellectual capital on audit outputs.

کلیدواژه‌ها [English]

  • social capital
  • intellectual capital
  • audit report delay
  • type of auditor's report
  • audit quality
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