بررسی نقش وثایق تسهیلات دریافتی بر حق‌الزحمۀ حسابرسی با تاکید بر مسئولیت اجتماعی

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان

1 عضو هیئت علمی، گروه حسابداری، دانشکده علوم انسانی، دانشگاه کردستان، سنندج، ایران.

2 کارشناس ارشد، حسابداری، دانشگاه کردستان، سنندج، ایران.

10.48301/kssa.2022.298447.1655

چکیده

یکی از عوامل موثر بر ریسک حسابرسی و به دنبال آن حق­الزحمۀ حسابرسی را تحت تاثیر قرار می­دهد وثایق تسهیلات دریافتی می­باشد و شرکت­ها با سرمایه­گذاری در زمینۀ مسئولیت اجتماعی به دنبال کاهش عدم تقارن اطلاعاتی و حفظ شهرت و اعتبار خود نزد جامعه می­باشند و در صورت اتکاء حسابرسان بر مسئولیت­پذیری اجتماعی شرکت­ها می­تواند روی حق­الزحمۀ حسابرسی تاثیر بگذارد هدف این پژوهش بررسی نقش وثایق تسهیلات­دریافتی حق­الزحمۀ حسابرسی  با تاکید بر مسئولیت اجتماعی   می­پردازد در این راستا داده­های 105 شرکت برای دوره 1388 الی 1397 آزمون شده است. به منظور برازش مدل الگوی رگرسیون چند متغیره، از روش حداقل مربعات تعمیم یافته و جهت آزمون فرضیه­ها از روش داده­های تابلویی با اثرات ثابت و از نرم‌افزار ایویوز استفاده شده است. یافته­ها نشان داد که وثایق تسهیلات دریافتی بر حق­الزحمۀ حسابرسی تاثیر مثبت و معناداری دارد و همچنین مسئولیت اجتماعی بر رابطه بین وثایق تسهیلات دریافتی و حق­الزحمۀ حسابرسی تاثیر منفی و معناداری دارد. نتایج حاکی از آن است وثایق تسهیلات دریافتی از آنجایی‌که باعث افزایش ریسک و دامنه حسابرسی می­شود حق­الزحمۀ حسابرسی را افزایش می­دهد و همچنین افشاء اطلاعات مسئولیت اجتماعی شرکت­ها تاثیر افزایش حق­الزحمۀ حسابرسی ناشی از وثایق تسهیلات دریافتی را کاهش می­دهد. به‌عبارتی اطلاعات موجود در گزارش‌ها مسئولیت اجتماعی  باعث افزایش شفافیت اطلاعات و کاهش عدم تقارن آنها می­شود. در  واقع می­توان گفت پایبندی شرکت­ها به مسئولیت خود در برابرجامعه (مسئولیت اجتماعی) باعث می­شود  اطلاعات مالی خود را  به‌صورت دقیق در اختیار حسابرسان قرار دهند و تسهیلات دریافتی از بانک­ها را  در راستای تحقق اهداف قرارداد اخذ وام مصرف نمایند (یکی از معضلات جامعه که پولشویی هست کا هش یابد) و در نهایت باعث کاهش ریسک و سهولت در فرآیند حسابرسی و در نتیجه کاهش حق­الزحمه خواهد شد.

کلیدواژه‌ها

موضوعات


عنوان مقاله [English]

Investigating the Role of Loan Guarantees on Auditing Fees with Emphasis on Social Responsibility

نویسندگان [English]

  • Reza Jamei 1
  • Ali Hydari 2
1 Faculty Member, Department of Accounting, Faculty of Humanities, University of Kurdistan (UOK), Sanandaj, Iran.
2 MSc in Accounting, University of Kurdistan, Sanandaj, Iran.
چکیده [English]

One factor affecting audit risk and subsequently audit fee is loan guarantees, and companies by investing in the field of social responsibility, seek to reduce information asymmetry and maintain reputation and credibility in society. If auditors rely on the social responsibility of companies, it can affect the audit fee. In this regard, the data of 105 companies for the period 2009 to 2018 was tested. In order to fit the model of the multivariate regression pattern, the generalized least squares method was used, and to test the hypotheses, the panel data method with fixed effects and the Eviuse software were used. The findings showed that the received loan guarantee had a positive and significant effect on the audit fee, and social responsibility had a negative and significant effect on the relationship between the loan guarantee and the audit fee. The results indicated that since the loan guarantee bonds increase the risk and scope of the audit, it increases the audit fee, and also the disclosure of corporate social responsibility information reduces the effect of increasing the audit fee caused by the loan guarantee bonds. In other words, the information in social responsibility reports increases the transparency of information and reduces their asymmetry. In fact, it can be said that the adherence of companies to their responsibility towards society (social responsibility) makes them provide their financial information accurately to the auditors and the loans received from the banks in order to fulfill the objectives of the contract. Obtaining consumer loans (one of the problems of society is money laundering) will reduce the risk and ease of the audit process and thus reduce the fee.

کلیدواژه‌ها [English]

  • Audit
  • Fees
  • Loan guarantees
  • Social responsibility
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