تاثیر افشائیات جدید در گزارش حسابرسی بر تصمیمات سرمایه‌گذاران

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران.

2 دانشیار گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران.

3 استاد یار گروه حسابداری، واحد فیروزکوه، دانشگاه آزاد اسلامی، فیروزکوه، ایران.

چکیده

اطلاعات با کیفیت به عنوان یکی از اجزای مربوط بودن، از عناصر ویژگی‌های کیفی اطلاعات در بیانیه مفاهیم حسابداری مالی شماره 2 و همچنین به عنوان یکی از محدودیت‌های ویژگی‌های کیفی اطلاعات در چارچوب نظری ایران، نشان‌دهنده اهمیت وافر دستیابی به اطلاعات و گزارشات مالی مناسب است. در این راستا، در تصمیم‌گیری استفاده‌کنندگان با استفاده از اطلاعات قابل اتکا، این موضوع مهم است که هرچه افشا توسط حسابرسان و مدیران مالی بیشتر و بهتر صورت گیرد، تصمیم‌گیرندگان تصمیمات منطقی‌تری اتخاذ می‌کنند. برهمین اساس، مطالعه حاضر به ارزیابی تاثیر افشائیات جدید در گزارش حسابرسی بر تصمیمات سرمایه‌گذاران برای دو گروه حرفه‌ای و غیر حرفه‌ای حسابداری در سال 1399 با استفاده از مدلسازی ساختاری(PLS) پرداخته است. نتایج مطالعه حاضر نشان داده است که برای سرمایه‌گذاران غیر حرفه‌ای و حرفه‌ای، تغییر در نوع گزارش حسابرسی بر اعتبار مدیریت شرکت تاثیر معنادار دارد. این بدان معناست که از نظر میزان استنباط سرمایه‌گذاران حرفه‌ای و غیر حرفه‌ای با تغییر در نوع گزارشگری حسابرس، پیرامون سطح اعتبار مدیریت شرکت، تفاوتی وجود ندارد. این موضوع برای تغییر در نوع گزارش حسابرس و کیفیت گزارشگری مالی، استقلال نظرات حسابرس، سطح افشا، میزان سرمایه‌گذاری نیز برقرار است. همچنین نتایچ نشان داده است که میان سرمایه‌گذاران حرفه‌ای و غیر حرفه‌ای پیرامون تغییر در اهمیت میزان سرمایه‌گذاری، پیرامون سطح اعتبار مدیریت شرکت، تغییر در اعتبار مدیریت شرکت، پیرامون بعد اطمینان بخشی حسابرس و تغییر در سطح افشا گزارش شده توسط حسابرس، پیرامون سطح اعتبار مدیریت شرکت تفاوت وجود دارد.

کلیدواژه‌ها

عنوان مقاله [English]

The Impact of New Disclosures in Audit Reports on Investor Decisions

نویسندگان [English]

  • Esmaeel shoja 1
  • Seyed Yousef Ahadi Serkani 2
  • Seyedeh Atefeh Hoseini 3
1 Ph.D. students, department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran.
2 Assistant Professor, Department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran
3 Associate Professor, department of Accounting, Firoozkooh Branch, Islamic Azad University, Firoozkooh, Iran
چکیده [English]

Abstract: Quality information as one of the relevant components, one of the elements of qualitative characteristics of information in the statement of financial accounting concepts No. 2 and also as one of the limitations of qualitative characteristics of information in the theoretical framework of Iran, shows the great importance of access to information and reports. Financially appropriate. In this regard, in making decisions of users using reliable information, it is important that the more and better the disclosure by auditors and CFOs, the more rational the decision-makers will make. Accordingly, the present study evaluates the impact of new disclosures in the audit report on investors' decisions for both professional and non-professional groups of accounting in 2020 using structural modeling. The results of the present study show that for non-professional and professional investors, the change in the type of audit report has a significant effect on the credibility of the company's management. This means that there is no difference in the degree of inference of professional and non-professional investors with the change in the type of auditor reporting on the level of credit of the company's management. This also applies to changes in the type of auditor's report and the quality of financial reporting, the independence of the auditor's views, the level of disclosure, and the amount of investment. The results also show that among professional and non-professional investors about changes in the importance of investment, about the level of corporate management credibility, changes in corporate management credibility,

کلیدواژه‌ها [English]

  • Disclosure
  • Audit Report
  • Investor Professional
  • Non-Professional
  • Auditing standards

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