تاثیر اثربخشی حسابرسی داخلی و کیفیت گزارشگری مالی بر عدم تقارن اطلاعاتی بین مدیر و حسابرس

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، واحد رشت ، دانشگاه آزاد اسلامی، رشت، ایران .

2 استادیار گروه حسابداری، واحد رشت، دانشگاه آزاد اسلامی، رشت، ایران.

3 استادیار گروه مدیریت ، واحد لاهیجان ، دانشگاه آزاد اسلامی، لاهیجان، ایران.

چکیده

‌ در واحدهای تجاری که اطلاعات منحصر به فرد بیشتری وجود دارد، شکاف اطلاعاتی بین حسابرس و مدیریت افزایش می‌یابد که می‌تواند کیفیت حسابرسی و کیفیت اطلاعات حسابداری را تحت تاثیر قرار دهد. مطابق با تئوری بازی‌ها حسابرسی داخلی به عنوان یکی از مکانیزم‌های نظام راهبری از یک طرف می‌تواند منجر به کاهش تضاد بین حسابرس مستقل و شرکت شود و از طرف دیگر می‌تواند منجر به بهبود کیفیت گزارشگری مالی گردد. از این رو، هدف پژوهش حاضر بررسی تاثیر اثربخشی حسابرسی داخلی و کیفیت گزارشگری مالی بر عدم تقارن اطلاعاتی مدیر و حسابرس شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران است. بدین منظور نمونه آماری متشکل از 114 شرکت پذیرفته شده در بورس اوراق بهادار تهران برای سال‌های 1389 الی 1398 انتخاب گردید. به منظور اندازه گیری عدم تقارن اطلاعاتی بین مدیر و حسابرس از یک شاخص ترکیبی پنج فاکتوری با عنوان شاخص فاصله از صنعت استفاده شده است. تجزیه و تحلیل داده‌ها از طریق روش رگرسیون چند متغیره با استفاده از نرم افزار استتا انجام گرفت. نتایج آزمون فرضیه‌های پژوهش نشان داد که کیفیت گزارشگری مالی و اثربخشی حسابرسی داخلی منجر به کاهش عدم تقارن اطلاعاتی بین مدیر و حسابرس می-گردد. همچنین تاثیر کیفیت گزارشگری مالی بر عدم تقارن اطلاعاتی مدیر-حسابرس با وجود حسابرس داخلی اثر بخش تشدید می‌شود. یافته‌های پژوهش شواهدی از نقش نظارتی حسابرس داخلی بر فرایند گزارشگری مالی و کاهش عدم تقارن مدیر- حسابرس فراهم می‌کند.

کلیدواژه‌ها


عنوان مقاله [English]

The effect of internal audit effectiveness and quality of financial reporting on information asymmetry between manager and auditor

نویسندگان [English]

  • Maryam Haghighat shahrestani 1
  • Sina Kheradyar 2
  • Fazel Mohammadi Nodeh 3
1 PhD Student in Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran
2 Assistant Professor.,Department of Accounting, Rasht Branch, Islamic Azad University, Rasht, Iran.
3 Assistant Professor., Department of Management, Lahijan Branch, Islamic Azad University, Lahijan, Iran.
چکیده [English]

  Introduction
In business units where there is more unique information, the information gap between the auditor and management widens, which can affect the quality of auditing and the quality of accounting information. According to game theory, internal audit as one of the mechanisms of the management system on the one hand can reduce the conflict between the independent auditor and the company and on the other hand can improve the quality of financial reporting. Therefore, the purpose of this study is to investigate the effect of internal audit effectiveness and quality of financial reporting on the information asymmetry of the manager and auditor of companies listed on the Tehran Stock Exchange.
 Hypotheses
As the quality of internal auditing improves, the quality indicators of financial reporting improve and as a result information inequality decreases (Alisa et al., 2014). Thus, three hypotheses are presented:
H1: The quality of financial reporting affects the information asymmetry
H2: The effectiveness of internal audit affects the manager-auditor information asymmetry.
H3: The effectiveness of internal auditing intensifies the relationship between financial reporting quality manager-auditor information asymmetry.
 Method               
To test research hypotheses use a statistical sample consisting of 114 companies listed on the Tehran Stock Exchange for the years 2010 to 2019 was selected. In order to measure the information asymmetry between the manager and the auditor, a combined five-factor index called the distance from the industry index has been used. Data analysis was performed by multivariate regression method using STATA software.
 Results
The results of testing the research hypotheses showed that the quality of financial reporting and the effectiveness of internal audit lead to a reduction of information asymmetry between the manager and the auditor. Also, the effect of financial reporting quality on manager-auditor information asymmetry is intensified despite the presence of an effective internal auditor.
 Discussion and Conclusion
Internal auditing has a unique and fundamental role in corporate governance by monitoring organizational risks and helping to ensure the reliability of financial reporting. An effective internal auditor helps the entity pursue its financial reporting objectives by providing systematic details of what is being done in the company and how it is being done. Internal auditing, which acts as an overseer of the company's financial activities, improves financial reporting practices.The research findings provide evidence of the internal auditor's supervisory role on the financial reporting process and reduce manager-auditor asymmetry.
       

کلیدواژه‌ها [English]

  • Keywords: internal audit effectiveness
  • financial reporting quality
  • audit quality
  • information asymmetry between manager and auditor
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