بررسي و شناسايي جايگاه كيفيت حسابرسي و مديريت سود در ديوان محاسبات كشور

Study and identification of the quality of audit and profit management in the Court of Audit

هدف اصلي اين پژوهش بررسي و شناسايي جايگاه كيفيت حسابرسي و مديريت سود در ديوان محاسبات كشور مي باشد؛ به عبارت ديگر در اين پژوهش سعي شده است به اين سوال پاسخ داده شود كه آيا بالا بودن كيفيت حسابرسي در شركت هاي ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان ﻧﺸﺎن دﻫﻨﺪه ﻣﺪﯾﺮﯾﺖ ﺳﻮد ﭘﺎﯾﯿﻦ در اﯾﻦ ﺷﺮﮐﺖ ﻫﺎﺳﺖ ﯾﺎ ﺧﯿﺮ؟ ﺑﺮاي ﭘﺎﺳﺦ ﮔﻮﯾﯽ ﺑ اﯾﻦ ﭘﺮﺳﺶ ﻧﻤﻮﻧﻪ اي ﺑﻪ ﺗﻌﺪاد 70 ﺷﺮﮐﺖ ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪه در ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان، در دوره زﻣﺎﻧﯽ 1391 ﺗﺎ 1395 ﺗﻮﺳﻂ ﺣﺴﺎﺑﺮﺳﺎن دﯾﻮان ﻣﺤﺎﺳﺒﺎت ﮐﺸﻮر ﻣﻮرد ﺑﺮرﺳﯽ ﻗﺮار ﮔﺮﻓﺖ. در اﯾﻦ ﭘﮋوﻫﺶ ﻣﺘﻐﯿﺮ ﻣﺪﯾﺮﯾﺖ ﺳﻮد ﺑﺎ اﺳﺘﻔﺎده از ﻣﺪل ﺗﻌﺪﯾﻞ ﺷﺪ ﺟﻮﻧﺰ، 1995 و ﻣﺘﻐﯿﺮ ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ ﻧﯿﺰ ﺑﺎ اﺳﺘﻔﺎده از دو ﻣﻌﯿﺎر اﻧﺪازه ﺣﺴﺎﺑﺮس و دوره ﺗﺼﺪي ﺣﺴﺎﺑﺮس دﯾﻮان ﻣﺤﺎﺳﺒﺎت ﮐﺸﻮر ﻣﻮرد ارزﯾﺎﺑﯽ ﻗﺮار ﮔﺮﻓﺖ. ﺑﺮاي آزﻣﻮن ﻓﺮﺿﯿﻪ ﻫﺎي ﭘﮋوﻫﺶ از ﻣﺪل ﻫﺎي رﮔﺮﺳﯿﻮن و ﻣﺠﺰوراﺗﺎ ( n2) در ﺳﻄﺢ ﻣﻌﻨﯽ داري 95 درﺻﺪ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﻻزم ﺑﻪ ﺗﻮﺿﯿﺢ اﺳﺖ ﮐﻪ از ﺿﺮاﯾﺐ ﻫﺒﺴﺘﮕﯽ ﭘﯿﺮﺳﻮن و اﺳﭙﯿﺮﻣﻦ در ﺳﻄﺢ ﻣﻌﻨﯽ داري 95 درﺻﺪ ﻧﯿﺰ اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﯾﺎﻓﺘﻪ ﻫﺎي ﭘﮋوﻫﺶ ﻧﺸﺎن ﻣﯽ دﻫﺪ ﮐﻪ در ﺣﺎﻟﺖ ﮐﻠﯽ ﺑﯿﻦ ﻣﺪﯾﺮﯾﺖ ﺳﻮد و ﻣﻌﯿﺎرﻫﺎي اﻧﺪازه ﺣﺴﺎﺑﺮس دوره ﺗﺼﺪي ﺣﺴﺎﺑﺮس و در ﻧﻬﺎﯾﺖ ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ در دﯾﻮان ﻣﺤﺎﺳﺒﺎت ﮐﺸﻮر راﺑﻄﻪ ﺿﻌﯿﻒ اﻣﺎ ﻣﻌﻨﯽ داري وﺟﻮد دارد. ﺑ ﺻﻮرﺗﯽ ﮐﻪ ﺑﺎ اﻓﺰاﯾﺶ ﻣﺘﻐﯿﺮﻫﺎي ﮐﻨﺘﺮل ﺷﺎﻣﻞ ﺟﺮﯾﺎن ﻫﺎي ﻧﻘﺪي اﺳﺘﺎﻧﺪارد ﺷﺪه، ﺷﺎﺧﺺ زﯾﺎن، ﺷﺎﺧﺺ درآﻣﺪ و اﻧﺪازه ﺷﺮﮐﺖ به ﺪل، ﻫﻤﺒﺴﺘﮕﯽ ﺑﯿﻦ ﻣﺪﯾﺮﯾﺖ ﺳﻮد و ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ ﺗﺎ اﻧﺪازه ﺑﺴﯿﺎر ﮐﻤﯽ ﯾﻌﻨﯽ از 0/238 ﺑﻪ 0/250 اﻓﺰاﯾﺶ ﻣﯽ ﯾﺎﺑﺪ.

The main objective of this research is to investigate and identify the quality of audit and profit management in the country's computation court. In other words, in this research, we have tried to answer the question as to whether the high quality of auditing in listed companies in Tehran Stock Exchange indicates low profit management in these companies. To answer this question, a sample of 70 companies listed in the Tehran Stock Exchange during the period 2012 to 2016 was investigated by the Auditors of the National Court of Audit. In this study, the variable of earnings management was evaluated using the modified Jones model, 1995, and the audit quality variable, using two criteria of the size of the auditor and the auditor's term of the Court of Audit. To test the research hypotheses, the regression models (( 2  )) were used at a significant level of 95%. The findings of the research show that there is a weak but significant relationship between the management of profits, the size of the auditor and the auditor's tenure and, finally, the quality of the audit in the State Court of Audit. As the control variables increase, including standardized cash flows, loss index, earnings index and firm size to the model, the correlation between profit management and audit quality increases to a very small extent from 238/0 to 250/0.