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فصلنامه علمی کارافن

بررسی تأثیر اجتناب مالیاتی بر تأخیر گزارش حسابرسی با در نظر گرفتن نقش تعدیلی اندازه حسابرس

نوع مقاله : مقاله پژوهشی (کاربردی)

نویسندگان
1 استادیار، گروه حسابداری، واحد اردبیل، دانشگاه آزاد اسلامی، اردیبل، ایران
2 کارشناس ارشد، گروه حسابداری، واحد اردبیل، دانشگاه آزاد اسلامی، اردیبل، ایران
3 دانشجوی دکتری، گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران
چکیده
تأخیر در ارائه گزارش حسابرس در حسابداری مالی با توجه به حساسیت به‌موقع بودن اطلاعات انتشاریافته، نظر دانشگاهیان و پژوهشگران را به خود جلب کرده است. انتشار به‌موقع اطلاعات حسابداری مالی ممکن است بر سطح عدم اطمینان در تصمیم‌گیری تأثیر گذارد؛ بنابراین رفتار بازار تحت تأثیر اطلاعات حسابداری انتشاریافته است. تأخیر حسابرسی جزء اصلی و تعیین‌کننده تأخیر در افشای اطلاعات مالی و حسابداری است و ابزاری برای مشاهده کارایی فرآیند حسابرسی است. در این راستا، محققین عوامل تعیین‌کننده تأخیر حسابرسی را در کشورهای مختلف و زمینه‌های مختلف بررسی کرده‌اند. ازجمله عواملی که انتظار می‌رود بر تأخیر گزارش حسابرسی تأثیرگذار باشد، اجتناب مالیاتی و اندازه حسابرس است. در این پژوهش به بررسی تأثیر اجتناب مالیاتی بر تأخیر گزارش حسابرسی با در نظر گرفتن نقش تعدیلی اندازه حسابرس پرداخته‌شده است. جامعه آماری این پژوهش شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران و نمونه آماری آن شامل داده‌های 105 شرکت برای دوره 7 ساله 1393-1399 است. روش نمونه‌گیری، روش غربالگری بوده است. روش مورداستفاده جهت برآورد الگو روش رگرسیون چند متغیره به روش داده‌های ترکیبی می‌باشد. نتایج پژوهش نشان داد که اجتناب مالیاتی تأثیر مثبتی بر تأخیر گزارش حسابرسی دارد. همچنین نتایج نشان داد که اندازه حسابرس تأثیر مثبت اجتناب مالیاتی بر تأخیر گزارش حسابرسی را تقویت می‌کند.
کلیدواژه‌ها
موضوعات

عنوان مقاله English

Investigating the Effect of Tax Avoidance on Audit Report Lag with Considering the Adjustment Role of Auditor Size

نویسندگان English

Saeed Alipour 1
Mehrdad Azimi 2
Maryam Talebolelm 3
1 Department of Accounting, Ardabil Branch, Islamic Azad University, Ardabil, Iran
2 MSc, Department of Accounting, Ardabil Branch, Islamic Azad University, Ardabil, Iran
3 Ph.D Candidate, Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
چکیده English

The delay in submitting the auditor's report on financial accounting has attracted the attention of academics and researchers due to the sensitivity of the timeliness of the published information. Timely dissemination of financial accounting information may affect the level of uncertainty in decision making; thus, market behavior is influenced by published accounting information. Audit delays are a major determinant of delays in disclosing financial and accounting information and are a means of monitoring the effectiveness of the audit process. In this regard, researchers have examined the determinants of audit delay in different countries and in different fields. Among the factors that are expected to affect the delay of the audit report are tax avoidance and the size of the auditor. In this study, the effect of tax avoidance on the delay of the audit report has been investigated by considering the adjusting role of the auditor size. The statistical population of this research is the companies listed on the Tehran Stock Exchange and its statistical sample includes data of 105 companies for the 7-year period of 2014-2020. The sampling method was a systematic elimination method. The method used to estimate the model is the multivariate regression method using the combined data method. The results showed that tax avoidance has a positive effect on the delay of the audit report. The results also showed that the size of the auditor reinforces the positive effect of tax avoidance on the delay of the audit report.

کلیدواژه‌ها English

Tax Avoidance
Audit Report Lag
Audit Size
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دوره 21، ویژه نامه
علوم انسانی
زمستان 1403
صفحه 723-742

  • تاریخ دریافت 16 مهر 1401
  • تاریخ بازنگری 12 دی 1401
  • تاریخ پذیرش 10 بهمن 1401