دانش حسابداری و حسابرسی مدیریت

دانش حسابداری و حسابرسی مدیریت

تاثیر قیمت‌گذاری اقلام تعهدی بر رابطه بین قابلیت مقایسه صورتهای مالی با پایداری سود و حق الزحمه حسابرسی

نوع مقاله : مقاله پژوهشی

نویسندگان
1 استادیارگروه حسابداری، واحد مراغه، دانشگاه آزاد اسلامی، مراغه، ایران
2 کارشناس ارشد حسابداری،واحد مراغه، دانشگاه آزاد اسلامی، مراغه، ایران
10.22034/jmaak.2025.24199
چکیده
همراه با معیارهای حسابداری موثر بر پایداری سود و حق الزحمه حسابرسی، واکنش بازار نسبت به اطلاعات حسابداری به عنوان معیار برون‌سازمانی نیز در تایید یا رد کیفیت اطلاعات حسابداری، درنتیجه پیش‌بینی‌پذیری سود و قیمت‌گذاری خدمات حسابرسی موثر است. هدف این پژوهش بررسی تاثیر قابلیت مقایسه اطلاعات بر پایداری سود و حق الزحمه حسابرسی با تاکید بر نقش قیمت گذاری اقلام تعهدی است. برای این منظور داده‌های 92 شرکت بورس اوراق بهادار تهران در فاصله زمانی 1393-1400 با استفاده از مدل‌های رگرسیونی چند‌گانه مورد تحلیل قرار گرفتند. نتایج نشان داد که قابلیت مقایسه صورتهای مالی دارای تاثیر مثبتی بر پایداری سود و عدم تاثیر معنی‌دار بر حق الزحمه حسابرسی است، قیمت گذاری اقلام تعهدی اختیاری دارای تاثیر مثبت معنی‌دار بر رابطه بین قابلیت مقایسه اطلاعات و پایداری سود است ولی، قیمت‌گذاری اقلام تعهدی تاثیر معنی‌داری بر رابطه بین قابلیت مقایسه صورت‌های مالی و حق الزحمه حسابرسی ندارد. نتایج بیانگر عدم توجه حسابرسان به قابلیت مقایسه صورتهای مالی و فعالیت‌های مشابه و در نتیجه رسیدگی مستقل به هر فعالیت است همچنین مدیران سودهای با قابلیت مقایسه بالا را به همراه اقلام تعهدی اختیاری برای علامت‌دهی سودهای آتی استفاده کرده و به این صورت اطلاعات محرمانه را به بازار مخابره می‌کنند.
کلیدواژه‌ها

عنوان مقاله English

The effect of Pricing of Accruals On relationship between Accounting Comparability with Earning Sustainability and Auditing Fees

نویسندگان English

rahim bonabi ghadim 1
Nasim Sarie Algadam 2
1 Asistance Prof in Accounting, Maragheh Branch, Islamic Azad University, Maragheh, Iran
2 Master of Accunting, Marage Branch, Islamic Azad University, Marage, Iran
چکیده English

Along with accounting criteria affecting the earning sustainability and auditing fees, the market response to accounting information as an external measure is also effective in confirming or rejecting the quality of accounting information, thus predicting profitability and pricing of audit services.The purpose of this study is to investigate the effect of of Pricing of Accruals on relationship between accounting comparability with earning sustainability and auditing fees. For this purpose, the data of 92 companies of Tehran Stock Exchange in the period of 2014-2021 were selected and analyzed using multiple regression models. The results showed that the accounting comparability has a significant positive effect on earning sustainability and no significant effect on audit fees. The pricing of accruals has a significant positive effect on earning sustainability and the relationship between accounting comparability and earning sustainability However, despite the significant negative effect of pricing of accruals on audit fees, pricing of accruals does not have a significant effect on the relationship between accounting comparability and auditing fees.

کلیدواژه‌ها English

Accounting Comparability
Pricing of Accruals
Earning Sustainability
Auditing Fees
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