بررسی رابطه بین دوره تصدی حسابرس و مدیریت فعالیت‌های واقعی در شرکت‌های دارویی پذیرفته شده در بورس اوراق بهادار تهران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه آزاد اسلامی واحد تبریز

2 کارشناس ارشد حسابداری از دانشگاه آزاد اسلامی واحد تبریز

چکیده

مقدمه: نگرانی ناشی از آثار روابط درازمدت حسابرس و صاحبکار بر استقلال حسابرس و کیفیت حسابرسی موجب تدوین مقرراتی مانند تغییر اجباری حسابرسان برای محدود کردن این روابط شده است‌ اما در مورد افزایش روابط درازمدت و رفتارهای مدیریتی، نتایج متناقضی وجود دارد. از این‌رو، این پژوهش به دنبال بررسی رابطه بین دوره تصدی حسابرس و مدیریت فعالیت‌های واقعی در شرکت‌های دارویی است.
روش پژوهش: برای اندازه‌گیری مدیریت فعالیت‌های واقعی از سه شاخص اضافه تولید، هزینه‌های اختیاری غیرعادی و جریان‌های نقد عملیاتی غیرعادی استفاده شده است. جامعه آماری پژوهش شامل کلیه شرکت‌های دارویی پذیرفته ‌شده در بورس اوراق بهادار تهران و نمونه‌ آماری شامل 20 شرکت فعال در صنعت دارویی در بازه زمانی 1391- 1383 است. هم‌چنین، این پژوهش از لحاظ هدف کاربردی و روش آن از نوع همبستگی و پس‌رویدادی است. برای آزمون فرضیه‌های پژوهش از الگوی داده‌های ترکیبی استفاده شده است.
یافته‌ها: یافته‌های پژوهش نشان می‌دهد که بین دوره تصدی حسابرس و شاخص‌های مدیریت فعالیت‌های واقعی رابطه مثبت و معناداری وجود دارد. هم‌چنین، رابطه بین دوره تصدی حسابرس با هزینه‌های تولید غیرعادی متفاوت از رابطه آن با هزینه‌های اختیاری غیرعادی است.
نتیجه‌گیری: تفسیر یافته‌ها بیانگر آن است که روابط درازمدت بین حسابرس و صاحبکار موجب ایجاد یک رابطه دوستی بین آن‌ها شده و استقلال حسابرس را کاهش می‌دهد. هم‌چنین، به نظر می‌رسد شدت این رابطه در شرکت‌هایی که از طریق اضافه تولید، فعالیت‌های خود را مدیریت می‌کنند نسبت به شرکت‌هایی که هزینه‌های اختیاری خود را مدیریت می‌کنند، بیشتر است.

کلیدواژه‌ها


عنوان مقاله [English]

Studying the Relationship between Auditor Tenure and Management of Real Activities in Pharmaceutical Companies Listed on the Tehran Stock Exchange

نویسندگان [English]

  • Y. Badavar Nahandi 1
  • V. Taghizadeh Khanqah 2
1 Assistant Professor, Department of Accounting, Islamic Azad University, Tabriz Branch
2 M. A. in Accounting, Islamic Azad University, Tabriz Branch
چکیده [English]

Introduction: The Concerns about the effects of long-term relationships between auditor and client on the auditor independency and audit quality have led to formulate regulations such as mandatory rotation of auditors for limiting these relationships, but in the case of increasing the long-term relationships and managerial behaviors, there exist some contradictory results. Hence, this study intends to examine the relationship between auditor tenure and the management of real activities in pharmaceutical companies.
Method: In order to measure the management of real activities, three indicators of overproduction, abnormal discretionary costs, and abnormal operational cash flows have been used. The population of this research consist of all the pharmaceutical companies listed on the Tehran Stock Exchange, and the statistical sample contain 20 active companies in the pharmaceutical industry from 2004 to 2012. Moreover, the purpose of this study is applied, its method is correlational and Ex-Post Facto. The model of Panel data has been used to test the research hypotheses.
Results: The results of the research show that there is a significant and positive relationship between auditor tenure and the management of real earnings indicators. Also, the relationship between auditor tenure and abnormal overproduction costs is different from its relationship with abnormal discretionary costs.
Conclusion: The interpretation of findings suggest that the long-term relationships between the auditor and the client creates a friendship relation between them, and it reduces the auditor independency. It also appears that the intensity of this relationship in the companies managing their activities through overproduction is greater than those companies which are managed by discretionary costs.

کلیدواژه‌ها [English]

  • Auditor Tenure
  • Overproduction
  • Abnormal Discretionary Costs
  • Abnormal Operational Cash Flows
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