هموارسازی سود و حق‌الزحمه‌ی حسابرسی شرکت‌ها

بهمنی, مریم; نظام‌طاهری, سعیده‌سادات

doi:10.48301/kssa.2022.332432.2034

هموارسازی سود و حق‌الزحمه‌ی حسابرسی شرکت‌ها

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان

مریم بهمنی ¹

سعیده‌سادات نظام‌طاهری ²

¹ عضو هیئت علمی، گروه حسابداری و مالی، دانشگاه فنی و حرفه‌ای، کاشان، ایران.

² کارشناسی ارشد، گروه حسابداری و مالی، دانشگاه فنی و حرفه‌ای، کاشان، ایران.

10.48301/kssa.2022.332432.2034

چکیده

هدف این پژوهش، ارزیابی تاثیر هموارسازی سود بر میزان حق‌الزحمه‌ی پرداختی بابت خدمات حسابرسی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران بوده است. در این پژوهش از معیارهای نوسانات سود خالص و اقلام تعهدی به عنوان شاخص‌های هموارسازی سود در شرکت‌ها بهره گرفته شده است. بدین منظور اطلاعات مالی 118 شرکت، در سال‌های 1390 تا 1399 به روش حذفی سیستماتیک به عنوان نمونه‌ی آماری پژوهش استخراج و بررسی شده است. برای آزمون فرضیه‌ها از روش رگرسیون خطی چندگانه استفاده شده است. یافته‌های پژوهش نشان داد که هموارسازی سود مبتنی بر هر دو معیار نوسانات سود خالص و اقلام تعهدی بر حق‌الزحمه‌ی حسابرسی در شرکت‌ها تاثیر معنادار دارد. به عبارت دیگر سود با نوسانات کمتر (کیفیت بالاتر سود) و نیز پایین بودن نوسان اقلام تعهدی در شرکت‌ها (بالاتر بودن کیفیت اقلام تعهدی)، کاهش میزان حق‌الزحمه‌ی دریافتی توسط حسابرسان را به دنبال داشته است.

کلیدواژه‌ها

هموارسازی سود

حق‌الزحمه‌ی حسابرسی

نوسان سود

اقلام تعهدی

موضوعات

حسابداری و مالی

عنوان مقاله English

Income Smoothing and Audit Fees

نویسندگان English

Maryam Bahmani ¹

Saeedesadat Nezamtaheri ²

¹ Member Faculty, Department of Financial and Accounting, Technical and Vocational University (TVU), Kashan, Iran.

² MSc, Department of Financial and Accounting, Technical and Vocational University (TVU), Kashan, Iran.

چکیده English

The purpose of this study was to evaluate the effect of income smoothing on the amount of fees paid for auditing services in companies listed on the Tehran Stock Exchange. In this study, the criteria of net income volatilities and accruals were used as indicators of income smoothing in companies. For this purpose, the financial information of 118 companies in the years 2011 to 2020 were extracted and reviewed by systematic elimination method as a statistical sample of the research. Multiple linear regression method was used to test the hypotheses. Findings showed that income smoothing based on both criteria of net income volatilities and accruals had a significant effect on audit fees in companies. In other words, profit with less volatilities (higher quality of income) and accruals with less volatilities in companies (higher quality of accruals) led to a reduction in the amount of fees received by auditors.

کلیدواژه‌ها English

Income Smoothing

Auditing Fees

Income Volatility

Accruals

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