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بررسی تأثیر گردش اجباری مؤسسههای حسابرسی بر حق‌الزحمۀ حسابرسی و رقابت در بازار حسابرسی | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 5، دوره 23، شماره 3، 1395، صفحه 333-352 اصل مقاله (352.51 K) | ||
| نوع مقاله: مقاله علمی پژوهشی | ||
| شناسه دیجیتال (DOI): 10.22059/acctgrev.2016.59779 | ||
| نویسندگان | ||
| یحیی حساس یگانه1؛ فرخ برزیده2؛ محمد تقی تقوی فرد3؛ محمد فرهمند سیدآبادی* 4 | ||
| 1استاد گروه حسابداری، دانشگاه علامه طباطبائی، تهران، ایران | ||
| 2دانشیار گروه حسابداری، دانشگاه علامه طباطبائی، تهران، ایران | ||
| 3دانشیار گروه مدیریت صنعتی، دانشگاه علامه طباطبائی، تهران، ایران | ||
| 4دانشجوی دکتری حسابداری، دانشگاه علامه طباطبائی، تهران، ایران | ||
| چکیده | ||
| هدف از این پژوهش، بررسی تأثیر گردش اجباری مؤسسههای حسابرسی بر حق‌الزحمۀ حسابرسی و رقابت در بازار حسابرسی شرکت‌های پذیرفتهشده در بازار بورس و اوراق بهادار تهران است. بر اساس الزامات سازمان بورس و اوراق بهادار تهران، گردش حسابرسان مستقل اجباری شرکت‌های بورسی ایران، پس از حداکثر 4 سال پیدرپی الزامی شده است. فرضیه‌‌های پژوهش با استفاده از تجزیه و تحلیل رگرسیون چندمتغیره و مقایسۀ میانگین آزمون شدند. جامعۀ پژوهش حاضر مشتمل بر 95 شرکت پذیرفتهشده در بازار بورس و اوراق بهادار تهران، طی سال‌های 1385 تا 1393 است. نتایج پژوهش نشان می‌دهد حق‌الزحمۀ حسابرسی مستقل، بهموجب گردش اجباری افزایش مییابد و این افزایش بیش از افزایش معمول در گردش اختیاری حسابرسان است و به شرکت‌ها هزینۀ اضافی تحمیل میکند. پس از وضع الزامات یادشده، تفاوت شایان توجهی در سهم از بازار مؤسسههای حسابرسی با کیفیت بالا و پایین مشاهده نشد. | ||
| کلیدواژه‌ها | ||
| گردش اجباری موسسات حسابرسی؛ حق الزحمه حسابرسی؛ رقابت در بازار حسابرسی؛ سهم از بازار موسسات حسابرسی | ||
| عنوان مقاله [English] | ||
| Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition | ||
| نویسندگان [English] | ||
| Yahya Hassas Yeganeh1؛ Farokh Barzideh2؛ Mohammad Taghi Taghavifard3؛ Muhammad Farahmand Seyed Abadi4 | ||
| چکیده [English] | ||
| This study aims at investigating the impacts of Mandatory Audit Firm Rotation (MAFR) on audit fees and audit market compeition among firms listed on Tehran Stock Exchange (TSE). Since 2007 firms listed on TSE are not allowed to use services of any single audit firm for more than 4 consecutive years. We tested our hypotheses using multivariate regression analysis and mean comparison test. Our sample consists of 95 firms listed on TSE during the period 2006-2014. Our results, in summary, revealed that MAFR has cuased a significant increase in audit fees, more than the usual additional fees charged in first year audit in voluntarily audit firm rotations; and, therefore has imposed additional audit costs to firms. Also, there were no statistically significant changes in market share of high-quality renked audit firms and those of lower quality ranks, before and after imposition of MARF rule in Iran. | ||
| کلیدواژه‌ها [English] | ||
| Mandatory Audit Firm Rotation, Audit Fee, Audit Market Competition, Audit Firms Market-Share | ||
| مراجع | ||
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