اثر خدمات غیرحسابرسی موسسات حسابرسی بر تاخیر گزارش حسابرس

محورهای موضوعی : حسابداری و حسابرسی

صادق صادقی ده چشمه ¹ , حمید رضا جعفری دهکردی ² , بهاره بنی طالبی دهکردی ³

1 - دانشجوی دکترا، گروه حسابداری، دانشگاه آزاد اسلامی شهرکرد، شهرکرد، ایران. ([e-mail])
2 - استادیار، گروه حسابداری، دانشگاه آزاد اسلامی، واحد شهرکرد، شهرکرد، ایران، ([e-mail])
3 - گروه حسابداری، واحد شهرکرد، دانشگاه آزاد اسلامی، شهرکرد، ‌‌‌‌‌‌ایران.

تاریخ دریافت : 1402/08/28 تاریخ پذیرش : 1403/06/21 تاریخ انتشار : 1403/12/29

کلید واژه: تأخیر گزارش حسابرسی, خدمات حسابرسی, خدمات غیر حسابرسی,

چکیده مقاله :

هدف: ارائه به موقع صورت های مالی حسابرسی شده باعث کاهش عدم تقارن اطلاعاتی می شود و باعث تصمیم گیری به موقع استفاده کننده می شود و تاخیر در ارائه گزارش حسابرسی این مزیت را خدشه دار می نمایید. بنابراین هدف از این مطالعه، بررسی ارتباط بین ارائه ی خدمات غیر حسابرسی بر تاخیر گزارش حسابرسی موسسات حسابرسی با استفاده از مدل معادلات ساختاری می باشد. روش‌شناسی پژوهش: روش مورد استفاده پژوهش در مجموع624 مشاهدات سالانه شرکت از گزارش های مالی شرکت های پذیرفته شده در بورس اوراق بهادار در طی سال های 1393 تا 1400 به دست آمد و یک آزمون برای بررسی همبستگی بین خدمات غیر حسابرسی و تاخیر گزارش حسابرسی در حالی که کنترل سایر متغیرها را کنترل می کند، انجام شد. یافته‌ها: پژوهش حاضر نتایجی را نشان دادکه ارتباط مثبت بین خدمات غیر حسابرسی و افزایش تأخیر در گزارش حسابرسی را نشان داد به این صورت که هر چه موسسات حسابرسی دارای خدمات غیر حسابرسی باشند، تاخیر بیشتری در گزارش حسابرس به سایر شرکت ها است. با این حال، این همبستگی در دوره های بعدی نقش کمتری را ایفا می کند و در دوره های بعد باعث کاهش تاخیر در گزارش حسابرس می شود. اصالت / ارزش‌افزوده علمی: نتایج این پژوهش می تواند در بازنگری و اصلاح دستورالعمل و چارچوب خدمات غیر حسابرسی موسسات حسابرسی مفید باشد و همچنین می تواند کیفیت اطمینان و اعتماد عمومی جامعه نسبت به صورت های مالی شرکت ها را افزایش داده و بهبود روند تصمیم گیری را تسهیل کند.

چکیده انگلیسی:

Purpose: Timely submission of audited financial statements reduces information asymmetry and makes users make timely decisions, and delay in submitting the audit report undermines this advantage. Therefore, the purpose of this study is to investigate the relationship between the provision of non-audit services and the delay of the audit report of audit institutions using the structural equation model. Research Methodology: The method used in the research was a total of 624 annual observations of the company from the financial reports of companies admitted to the stock exchange during the years 1393 to 1400, and a test to check the correlation between non-audit services and the delay of the audit report while which controls for other variables, was done. Findings: The present study showed results that showed a positive relationship between non-audit services and an increase in the delay in the audit report in such a way that the more audit institutions have non-audit services, the greater the delay in the auditor's report to other companies. However, this correlation plays a lesser role in the following periods and reduces the delay in the auditor's report in the following periods. Originality/scientific added value: The results of this research can be useful in revising and modifying the guidelines and framework of non-audit services of audit institutions, and can also increase the quality of public trust and confidence in the financial statements of companies and improve the decision-making process. to facilitate

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