بررسی و تبیین رابطه بین حسابرسی داخلی و کیفیت گزارشگری مالی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 گروه حسابداری واحد زاهدان، دانشگاه ازاد اسلامی، زاهدان، ایران

2 دانشیار گروه حسابداری واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران

3 گروه مدیریت بازرگانی واحد نیشابور، دانشگاه آزاد اسلامی، نیشابور، ایران

چکیده

حسابرسی داخلی هنوز یک حرفه در حال ظهور است. حسابرسی داخلی نقش مهمی در کمک به سازمان‌ها برای دستیابی به اهداف و حفاظت از دارایی‌های خود ایفا می‌کند. علاوه بر این، حسابرسی داخلی به یک ابزار مدیریتی حیاتی برای دستیابی به کنترل مؤثر در سازمان‌ها تبدیل شده است. حسابرسی داخلی به عنوان یکی از کلیدهای راهبری شرکتی شناخته می‌شود ، که نقش آن در طول زمان تکامل یافته است. تحول در محیط اقتصادی ایران بویژه در سال‌های اخیر باعث شده که راهبری شرکتی به عنوان مکانیزمی نظارتی ، بیشتر مورد توجه قرار گیرد ، که یکی از ارکان آن واحد حسابرسی داخلی است ، و نقشی تعیین کننده در گزارشگری مالی و اعتبار صورت‌های مالی دارد. هدف اصلی این تحقیق بررسی و تبیین رابطه بین حسابرسی داخلی و کیفیت اقلام تعهدی به عنوان نماینده کیفیت گزارشگری مالی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران می‌باشد. دوره زمانی این تحقیق بین سال‌های ۱۳۸۷ تا ۱۳۹۶ می‌باشد که شامل دو دوره، 5 سال قبل از الزامی شدن حسابرسی داخلی و ۵ سال بعد از آن برای شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است، که با بهره‌گیری از روش تجزیه وتحلیل رگرسیون چند متغیره آزمون گردید. در این تحقیق از مدل کوهلبک و وارفیلد (2008) برای اندازه گیری کیفیت اقلام تعهدی استفاده شده است و برای آزمون فرضیه از داده‌های ۱۰۹ شرکت استفاده گردیده است. نتایج ضرایب حاصل از آزمون فرضیه‌ها نشان داد که اجرای حسابرسی داخلی بر کیفیت اقلام تعهدی تأثیر معنادار و منفی داشته است.

کلیدواژه‌ها

عنوان مقاله [English]

Examining and explaining the relationship between internal audit and financial reporting quality

نویسندگان [English]

  • emran bameri 1
  • mohammadreza shurvarzi 2
  • zahra noori tupkanloo 3
1 Department of Accounting, Zahedan Branch, Islamic Azad University, Zahedan, Iran.
2 Associate Professor, Department of Accounting, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran,
3 Department of Management, Neyshabur Branch, Islamic Azad University, Neyshabur, Iran.
چکیده [English]

Internal auditing is still an emerging profession. Internal audit plays an important role in helping organizations to achieve their goals and protect their assets. In addition, internal audit has become a critical management tool to achieve effective control in organizations. Internal audit is recognized as one of the keys to corporate governance, whose role has evolved over time. The evolution in Iran's economic environment, especially in recent years, has caused more attention to be paid to corporate governance as a supervisory mechanism, one of the pillars of which is the internal audit unit, and it plays a decisive role in financial reporting and the validity of financial statements. The main purpose of this research is to examine and explain the relationship between internal audit and the quality of accruals as a representative of the quality of financial reporting in companies admitted to the Tehran Stock Exchange. The time period of this research is between 2007 and 2016, which includes two periods, 5 years before the requirement of internal audit and 5 years after that for companies admitted to the Tehran Stock Exchange, which is done using multivariate regression analysis method. In this research, the model of Kohlbeck and Warfield (2008) was used to measure the quality of accruals and the data of 109 companies were used to test the hypothesis. The results of the coefficients from the hypothesis test showed that the implementation of internal audit had a significant and negative impact on the quality of accruals.

کلیدواژه‌ها [English]

  • internal audit performance
  • quality of accruals
  • quality of financial reporting

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