بررسي تاثير فشار زماني حسابرسي بر كيفيت سود در شركت هاي پذيرفته شده در بورس اوراق بهادار تهران

Investigating the Effect of Audit Pressure on the Quality of Earnings in Companies Acquired in Tehran Stock Exchange

تحقيق حاضر، بررسي تاثير فشار زماني حسابرسي بر كيفيت سود در شركت هاي پذيرفته شده در بورس اوراق بهادار تهران بررسي مي كند. حسابرسان اغلب با فشار بودجه هاي زماني ست گيرانه مواجه اند. به واسطه توجه و اهميت زيادي كه موسسه هاي حسابرسي براي دستيابي به بودجه هاي زماني به عنوان به عنوان معياري براي اثربخشي قائل هستند، مشكلات آنان براي اندازه گيري اثربخشي حسابرسي، تضاد بالقوه بين درست انجام دادن كارها و هزينه هاي كنترل براي حسابرسي هاي با كيفيت بالا، تشديد شده است. به منظور مطالعه موضوع مورد اشاره، جامعه آماري تحقيق موسسه هاي حسابرسي عضو جامعه حسابداران رسمي در محدوده شهر تهران تعيين و با نمونه گيري تصادفي از بين اين موسسه ها، انتخاب و داده هاي لازم گردآوري شد. همچنين براي آزمون فرضيه هاي پژوهش از روش الگوي دوربين واتسون و همبستگي با كمك نرم افزار ايويوز استفاده شده است. نتايج در پايان حاكي از آن است كه فشار زماني حسابرسي رابطه معناداري بر كيفيت سود دارد.

The present study examines the effect of audit pressure on earnings quality in companies admitted to the Tehran Stock Exchange. Auditors often face tight budget pressures. Due to the importance and importance of audit firms to achieving time budgets as a measure of effectiveness, their difficulties in measuring the effectiveness of audits, the potential contradiction between doing the right things and controlling costs for quality audits Above, intensified. In order to study the mentioned issue, the statistical society of the audit firms of the member of the official accountants community in the city of Tehran was determined and randomly selected from these institutions, the data were collected and collected. Also, to test the hypothesis of research, Watson camera model and correlation with ivyz software have been used. The results at the end indicate that audit pressure has a significant relationship with earnings quality. The present study examines the effect of audit pressure on earnings quality in companies admitted to the Tehran Stock Exchange. Auditors often face tight budget pressures. Due to the importance and importance of audit firms to achieving time budgets as a measure of effectiveness, their difficulties in measuring the effectiveness of audits, the potential contradiction between doing the right things and controlling costs for quality audits Above, intensified. In order to study the mentioned issue, the statistical society of the audit firms of the member of the official accountants community in the city of Tehran was determined and randomly selected from these institutions, the data were collected and collected. Also, to test the hypothesis of research, Watson camera model and correlation with ivyz software have been used. The results at the end indicate that audit pressure has a significant relationship with earnings quality.