نوع ﮔﺰارش ﺣﺴﺎﺑﺮس و ﺗﻌﺪاد ﺑﻨﺪﻫﺎي ﺣﺴﺎﺑﺮﺳﯽ: اﺛﺮ رﺗﺒﻪ ﻣﻮﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﻣﻌﺘﻤﺪ ﺳﺎزﻣﺎن ﺑﻮرس و اوراق ﺑﻬﺎدار

Audit Firms Ranking and Audit Opinions: Evidence from Iran

ﺳﺎزﻣﺎن ﺑﻮرس و اوراق ﺑﻬﺎدر ﻣﻮﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﻣﻌﺘﻤﺪ ﺑﻮرس را ﺑﻪ ﭼﻬﺎر ﻃﺒﻘﻪ دﺳﺘﻪ ﺑﻨﺪي ﮐﺮده اﺳﺖ. دﺳﺘﻮراﻟﻌﻤﻞ رﺗﺒﻪ ﺑﻨﺪي ﻣﻮﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﻣﻌﺘﻤﺪ ﺑﻮرس ﺑﯿﺎﻧﮕﺮ آن اﺳﺖ ﮐﻪ ﮐﯿﻔﯿﺖ ﻣﻮﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﻣﻌﺘﻤﺪ ﻃﺒﻘﻪ اول" ﺑﺎﻻﺗﺮ از ﻣﻮﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﻣﻌﺘﻤﺪ ﺳﺎﯾﺮ ﻃﺒﻘﺎت اﺳﺖ. اﻣﺎ ﺳﻮال ﻣﻬﻢ اﯾﻦ اﺳﺖ ﮐﻪ آﯾﺎ ﭼﻨﯿﻦ ادﻋﺎﺋﯽ ﺑﺎ واﻗﻌﯿﺖ ﻫﻢ ﻣﻨﻄﺒﻖ اﺳﺖ؟ ﺑﻪ ﻣﻨﻈﻮر ﭘﺎﺳﺦ ﺑﻪ اﯾﻦ ﺳﻮال، اﻃﻼﻋﺎت 1706 ﺳﺎل-ﺷﺮﮐﺖ ﮐﻪ از ﺻﻮرﺗﻬﺎي ﻣﺎﻟﯽ ﺷﺮﮐﺖ ﻫﺎي ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان ﻃﯽ دوره زﻣﺎﻧﯽ 1380 ﺗﺎ 1389 ﺟﻤﻊ آوري ﺷﺪه اﻧﺪ، ﻣﻮرد آزﻣﻮن ﻗﺮار ﮔﺮﻓﺘﻪ اﻧﺪ. در اﯾﻦ ﭘﮋوﻫﺶ ﻧﻮع ﮔﺰارش ﺣﺴﺎﺑﺮس و ﺗﻌﺪاد ﺑﻨﺪﻫﺎي ﺣﺴﺎﺑﺮﺳﯽ ﺑﻪ ﻋﻨﻮان ﻣﻌﯿﺎرﻫﺎي ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ ﺑﮑﺎر ﺑﺮده ﺷﺪه اﻧﺪ. ﻧﺘﺎﯾﺞ ﺣﺎﺻﻞ از ﺑﺮآورد رﮔﺮﺳﯿﻮن ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ ﻣﻮﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﻣﻌﺘﻤﺪ ﻃﺒﻘﻪ اول" ﮔﺰارﺷﺎت ﻣﺸﺮوط ﺑﯿﺸﺘﺮي ﻧﺴﺒﺖ ﺑﻪ ﻣﻮﺳﺴﺎت ﺣﺴﺎﺑﺮﺳﯽ ﻣﻌﺘﻤﺪ ﺳﺎﯾﺮ ﻃﺒﻘﺎت ﺻﺎدر ﻧﻤﯽ ﮐﻨﻨﺪ. اﻣﺎ، ﯾﺎﻓﺘﻪ ﻫﺎي اﯾﻦ ﭘﮋوﻫﺶ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ ﺗﻌﺪاد ﺑﻨﺪﻫﺎي ﮔﺰارش ﺣﺴﺎﺑﺮﺳﯽ ﺑﺮاي ﺣﺴﺎﺑﺮﺳﺎن ﻣﻌﺘﻤﺪ ﻃﺒﻘﻪ اول" ﻧﺴﺒﺖ ﺑﻪ ﺣﺴﺎﺑﺮﺳﺎن ﺳﺎﯾﺮ ﻃﺒﻘﺎت ﺑﯿﺸﺘﺮ است

Securities and Exchange Organization (SEO) of Iran has newly ranked audit firms into four categories (first, second, third and fourth). Based upon the instructions of audit firms’ ranking issued by SEO, the audit quality of “First” category audit firms is more likely to be higher than that of audit firms of other categories. However, an unanswered research question is whether or not such claim of the SEO is correct. In an effort to respond to the question, the present study examines 1,706 firm-year observations collected from annual reports of firms listed on Tehran Stock Exchange between 2001 and 2010. The type of audit opinion and the number of audit remarks embedded in audit reports are utilized as the two measures of audit quality. Multivariate regression analysis reveals that the audit firms of “First” category do not issue modified audit opinions more than audit firms of other categories. Nonetheless, the main findings indicate that the number of audit remarks embedded in modified audit reports audit reports is higher for the audit firms of “First” category. The results of the present study are robust after utilizing several sensitivity tests.