ویژگی‌های صنعت مشتری و تغییر حسابرس

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.

2 کارشناس ارشد حسابداری، دانشکده مدیریت و حسابداری، دانشگاه شهید بهشتی، تهران، ایران.

چکیده

در سال‌های اخیر تغییر حسابرس در شرکت‌های پذیرفته شده در بورس تهران، به پدیده‌ای مرسوم تبدیل شده است که این موضوع می‌تواند قدرت حرفه‌ای و استقلال حسابرس را تحت الشعاع قرار داده و پیامدهای نامطلوبی را به همراه داشته باشد. تغییر حسابرس غالباً دلایل مختلفی می‌تواند داشته باشد. هدف از این پژوهش بررسی رابطه بین ویژگی‌های صنعت مشتری و تغییر حسابرس در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران می‌باشد. این پژوهش از لحاظ هدف کاربردی و از لحاظ ماهیت، توصیفی- همبستگی است. به منظور دستیابی به هدف پژوهش، تعداد 178 شرکت از میان شرکت‌های پذیرفته شده در بورس تهران طی سال‌های 1393 تا 1398 به روش نمونه‌گیری حذف سیستماتیک انتخاب و در مجموع 1068 سال- شرکت جهت انجام تحلیل در نظر گرفته شد. جهت آزمون فرضیه‌های پژوهش از روش رگرسیون لجستیک استفاده شد. یافته‌های پژوهش نشان می‌دهد که بین همگن بودن صنعت مشتری و تغییر حسابرس رابطه معکوس و معنادار وجود دارد. همچنین بین پیچیدگی اطلاعات حسابداری و رقابت در بازار حسابرس با تغییر در حسابرس رابطه مستقیم و معناداری وجود دارد؛ اما بین رقابت در صنعت مشتری و تغییر حسابرس رابطه‌ای معناداری یافت نشد.

کلیدواژه‌ها

عنوان مقاله [English]

Client industry characteristics and auditor changes

نویسندگان [English]

  • MOHAMMAD HOSEIN SAFARZADEH 1
  • shamim mohammadi 2
1 Assistant Professor. Department of Accounting. Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
2 MSc.of Accounting. Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
چکیده [English]

In recent years, the change of auditor in companies listed on the TSE has become a common phenomenon, which can overshadow the professional power and independence of the auditor and have adverse consequences. The change of auditor can often have different reasons. The purpose of this study is to investigate the relationship between the characteristics of the customer industry and the change of auditor in companies listed on the TSE. This research is applied in terms of purpose and descriptive-correlation in terms of nature. In order to achieve the research objective, 178 companies were selected from the companies listed on the TSE during the years 2016 to 2021 by systematic elimination sampling method and a total of 1068 observations. Logistic regression method was used to test the research hypotheses. Findings show that there is a significant inverse relationship between the homogeneity of the customer industry and the change of auditor; There is also a direct and significant relationship between the complexity of accounting information and auditor competition with changes in the auditor; But no significant relationship was found between competition in the client industry and the change of auditor.

کلیدواژه‌ها [English]

  • Change of auditor
  • Homogeneity of the customer industry
  • Complexity of accounting information
  • Auditor competition
  • Competition in the customer industry

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