بررسی تأثیر تخصص حسابرس در صنعت بر رابطه بین اجتناب از مالیات و خطر سقوط آتی قیمت سهام شرکت‌های دارویی و غیردارویی پذیرفته‌شده در بورس اوراق بهادار تهران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 استادیار حسابداری دانشگاه شهید چمران اهواز.

2 دانشجوی دکتری حسابداری دانشگاه شهید چمران اهواز.

چکیده

مقدمه: نتایج پژوهش‌ها حاکی از آن است که تخصص حسابرس در صنعت موجب بهبود کیفیت حسابرسی می‌شود. هم‌چنین، حسابرسان از طریق نقش اطلاعاتی و راهبری شرکتی خود خطر سقوط قیمت سهام را کاهش می‌دهند.
روش پژوهش: این پژوهش از لحاظ هدف کاربردی و از لحاظ ماهیت توصیفی- همبستگی است. داده‏های مربوط به 99 شرکت پذیرفته شده در بورس اوراق بهادار تهران شامل 25 شرکت دارویی و 74 شرکت غیردارویی در بازه زمانی 93-1384 تجزیه و تحلیل شده است.
یافته‌ها:اجتناب از مالیات تأثیر مثبت و معناداری و تخصص حسابرس در صنعت تأثیر منفی و معناداری بر خطر سقوط آتی قیمت سهام دارد. هم­چنین، تخصص حسابرس در صنعت تأثیر منفی و معناداری بر رابطه بین اجتناب از مالیات و خطر سقوط آتی قیمت سهام دارد. افزون براین، تأثیر تخصص حسابرس در صنعت بر رابطه بین اجتناب از مالیات و خطر سقوط آتی قیمت سهام در شرکت­های دارویی بیشتر از شرکت­های غیردارویی است.
نتیجه‌گیری:اجتناب از مالیات مستلزم بکارگیری نظام گزارشگری پیچیده و غیرشفاف است. این موضوع زمینه را برای اقدامات فرصت‌طلبانه مدیران فراهم می‌کند تا در راستای منافع شخصی خود از افشای اخبار منفی خودداری و آن­ها را در داخل شرکت پنهان کنند. هنگامی که اطلاعات منفی وارد بازار می­شود به سقوط قیمت سهام می­انجامد و از آن جا که حسابرسان متخصص بهترین ناظر هستند، می­توانند اثر اجتناب از مالیات بر خطر سقوط قیمت سهام را کاهش دهند. حسابرسان می­توانند انباشت اخبار منفی و شفاف‌نبودن اطلاعات مالی را به حدی کاهش دهند که دیگر اجتناب از مالیات رخ ندهد.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Effect of Auditor Specialization in Industry on the Relationship between Tax Avoidance and the Risk of Future Stock Price Crash of Pharmaceutical and Non-pharmaceutical Companies Listed on the Tehran Stock Exchange

نویسندگان [English]

  • S. A. Vaez 1
  • S. S. Dorseh 2
1 Assistant Professor, Department of Accounting, Shahid Chamran University of Ahvaz.
2 Ph. D. Student in Accounting, Shahid Chamran University of Ahvaz.
چکیده [English]

Introduction: The results of previous researches suggest that the audit specialization in industry leads to audit quality. Also, auditors through their information and corporate governance roles, decrease the risk of stock price crash.
Method: This research is applied in terms of purpose and by nature, it is a descriptive correlational research. The data related to 99 companies listed on the Tehran Stock Exchange which consist of 25 pharmaceutical companies and 74 non-pharmaceutical companies during 2005-2014 have been analyzed.
Results: Tax avoidance has a positive and significant effect and auditor specialization in industry has a negative and significant effect on the risk of future stock price crash. Moreover, auditor specialization in industry has a negative and significant effect on the relationship between tax avoidance and the risk of future stock price crash. Also, the effect of auditor specialization in industry on the relationship between tax avoidance and the risk of future stock price crash in the pharmaceutical companies is higher than that of non-pharmaceutical companies.
Conclusion: Tax avoidance necessitates applying a complex and unclear reporting system. This issue provides a circumstance for the opportunistic measures of managers so that they refuse to disclose negative news for their own personal interests and hide them inside their companies. When negative news inserts into the market, it leads to the crash of the stock price and since specialized auditors are the best monitors, they can decrease the effect of tax avoidance on the risk of stock price crash. Auditors can decrease the accumulation of negative news and uncertainty of financial information to the extent that tax avoidance become impossible.
 

کلیدواژه‌ها [English]

  • Auditor Specialization in Industry
  • Tax Avoidance
  • the Risk of Future Stock Price Crash
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