بررسي تاثير ريسك تداوم فعاليت و روابط سياسي بر روابط بين كيفيت گزارشگري مالي و كيفيت حسابرسي در شركت‌هاي پذيرفته شده در بورس اوراق بهادار تهران

the impact of continuing business risk and political relations on the relationship between financial reporting quality and audit quality in companies listed in tehran stock exchenge

هدف از اين پژوهش ، با توجه به اثرات ارتباطات سياسي بر وضعيت مالي بنگاه­ها و اثرات ريسك تداوم فعاليت ،اين تحقيق جهت شناخت رابطه بين ارتباطات سياسي و ريسك تداوم فعاليت بر رابطه بين كيفيت گزارشگري مالي و كيفيت حسابرسي شركت­هاي پذيرفته شده در بورس اوراق بهادار تهران تدوين گرديد. براي انجام اين تحقيق نمونه­اي به تعداد 185 شركت پذيرفته شده در بورس اوراق بهادار تهران ، در دوره زماني 1390 تا 1397 مورد بررسي قرار گرفت. در اين تحقيق براي سنجش ريسك تداوم فعاليت از نسبت زيانهاي انباشته به سرمايه شركت مطابق ماده 148 قانون تجارت ، سنجش ارتباطات سياسي از معيار نسبت بدهي­هاي بلندمدت به كل بدهي­ها ، سنجش كيفيت حسابرسي از معيار اندازه مؤسسه­ي حسابرسي و تخصص حسابرس در صنعت ، سنجش كيفيت گزارشگري مالي از معيار مدل مك نيكلز و ديچا و ديچو بكار گرفته شده و براي آزمون فرضيه­هاي پژوهش از مدل­ رگرسيون چند گانه داده­هاي تابلويي با اثرات ثابت و نرم افزار Eviews در برآورد اثر ارتباطات سياسي و ريسك تداوم فعاليت بر رابطه بين كيفيت گزارشگري مالي و كيفيت حسابرسي در بورس اوراق بهادار استفاده شده است. ابتدا با برآورد مدل­هاي تحقيق مشخص شد كه كيفيت حسابرسي داراي اثر مثبت و معنادار بر كيفيت گزارشگري مالي است. ارتباطات سياسي و ريسك تداوم فعاليت داراي اثر منفي و معنادار بر كيفيت گزارشگري مالي است.

In relation-based economic systems, political communication is an essential source of value for companies with relations. Recent research has shown that political communication affects on the financial condition of economic enterprise and also the incentives of managers regarding financial reporting. On the other hand, with the competitive situation in the financial markets, many companies go bankrupt and are out of competition. This worries capital owners and other stakeholders, who are looking for ways to predict financial crises to prevent their capital loss. One way is to predict bankruptcy, that is, the continuation of companychr('39')s activities and reviewing the status of other companies. Considering the above points and the effects of risk of continued activity and political communication on companies and their decisions, this study tries to identify the effect of relationship between political communication and risk of continued activity on the relation between audit reporting quality and audit quality of listed companies in Tehran Stock Exchange. For this, 185 companies listed on the Tehran Stock Exchange in the period 2011 to 2018 were examined. To test the research hypotheses, the panel data regression model with fixed effects in estimating the effect of political communication and risk of continued activity on the relation between audit quality and financial reporting quality in the stock market has been used. Estimating the research models showed that audit quality has a positive and significant effect on the quality of financial reporting. Political connections and the risk of continued activity have a negative and significant effect on the quality of financial reporting.