دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

آزمون کیفیت ( دقت )حسابرس و رقابت در بازار حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان
حجت محمدی 1
مهدی صالحی 2
میثم عرب زاده 3
حسن قدرتی 4
1 دانشجوی دکتری حسابداری، واحد کاشان، دانشگاه آزاداسلامی، کاشان، ایران
2 دانشیارگرو ه حسابداری، واحد کاشان، دانشگا ه آزاد اسلامی، کاشان، ایران
3 استادیارگرو ه حسابداری، واحد کاشان، دانشگا ه آزاد اسلامی، کاشان، ایران
4 استادیارگروه حسابداری، واحد کاشان، دانشگا ه آزاد اسلامی، کاشان، ایران
چکیده
آزمون کیفیت حسابرس و رقابت در بازار حسابرسی
چکیده
هدف اصلی پژوهش حاضر بررسی تاثیر همبستگی و کیفیت (دقت) حسابرس بر رقابت در بازار حسابرسی (تمرکز حسابرس، تمرکز صاحبکار و فشار رقابتی رقبا) می‌باشد. روش انجام این پژوهش توصیفی–همبستگی بوده و بر اساس اطلاعات منتشره از سوی شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران، در بازه زمانی سال‌های 1391 تا 1397 با نمونه انتخابی شامل 187 شرکت انجام پذیرفته است. روش مورد استفاده برای آزمون فرضیه‌ها رگرسیون خطی با استفاده از داده‌های پانلی می‌باشد. نتایج حاصل از آزمون فرضیه‌های پژوهش حاکی از آن است که بین دقت و همبستگی حسابرس با تمرکز حسابرس و صاحبکار رابطه مثبت و معنادار و بین دقت و همبستگی حسابرس با فشار رقابتی رقبا رابطه منفی و معناداری وجود داشته است. همچنین بین دقت و همبستگی حسابرس با متغیر بدست آمده (رقابت در بازار حسابرسی) از تحلیل عاملی اکتشافی سه متغیر تمرکز حسابرس، تمرکز صاحبکار و فشار رقابتی رقبا رابطه منفی و معناداری مشاهده شده است. همچنین پژوهش حاضر از آنجا که در بازار مالی نوظهوری که بازار حسابرسی آن به شدت رقابتی است، انجام شده تا مشخص شود که تاثیر همبستگی و دقت حسابرس بر رقابتی بودن این بازار به چه صورت می باشد. لذا این پژوهش می تواند مطالب مفیدی را در این زمینه به ارمغان آورد. از طرفی پژوهش حاضر با استفاده از تحلیل عاملی اکتشافی از سه متغیر تمرکز حسابرس، تمرکز صاحبکار و فشار رقابتی رقبا، به یک متغیر تحت عنوان رقابت در بازار حسابرسی نیز دست یافته است.
کلیدواژه‌ها
واژگان کلیدی: همبستگی حسابرس
دقت حسابرس
رقابت در بازار حسابرسی

عنوان مقاله English

Auditor Quality (Precision ) Test and Audit Market Competition

نویسندگان English

Hojat Mohammadi 1
Mehdi Salehi 2
meisam arabzadeh 3
hasan ghodrati 4
1 Accounting Ph.D Candidate, Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
2 Accounting Assosiate Prof., Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
3 Accounting Assistant Prof., Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
4 Accounting Assistant Prof., Department of Accounting, Kashan Branch, Islamic Azad University, Kashan, Iran
چکیده English

Auditor Quality ( Precision ) Test and Audit Market Competition
Abstract
The present study's main objective is to assess the effect of auditor interlock and precision on audit market competition (auditor concentration, employer concentration, and the competitive pressure of competitors).
This paper's method is descriptive-correlational based on collected information from listed firms on the Tehran Stock Exchange during 2012-2018 using a sample of 188 firms (1309 observations). The employed method for hypothesis testing is linear regression using panel data.
The obtained results from hypothesis testing indicate a positive and significant relationship between auditor precision and interlock and auditor and employer concentration. The results also show a negative and significant relationship between auditor precision and competitors' interlock and competitive pressure. Moreover, a negative and significant association is evident between auditor precision and interlock and the obtained variable (audit market competition) from exploratory factor analysis of three variables of auditor concentration, employer concentration, and competitors' competitive pressure.
The present study carried out in emergent financial markets with an extremely competitive audit market to specify the effect of auditor precision and interlock on such a market's competitiveness. It can have a considerable contribution to the field. The present study has reached a variable named audit market competition using the exploratory factor analysis of three variables of auditor concentration, employer concentration, and competitors' competitive pressure.

کلیدواژه‌ها English

Keywords: auditor interlock
auditor precision
audit market competition
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