بررسی تأثیر کیفیت حسابرسی، اجتناب مالیاتی و توسعه اقتصادی بر توسعه حسابداری در ایران

نوع مقاله: مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری، گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران.

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

چکیده

مقدمه: الگو‌سازی توسعه حسابداری را می‌توان فرآیند بسیار پویایی دانست که عوامل محیطی و محاطی این حرفه می‌تواند در طول زمان و به شکل اقتضایی بر آن تأثیر بگذارد. بر این اساس، پژوهش حاضر با هدف تبیین و ارائه الگوی اقتضایی برای توسعه حسابداری در ایران انجام شده است.
روش پژوهش: این پژوهش از نوع شبه‌تجربی بوده و با رویکرد پس‌رویدادی انجام شده است. به این منظور از داده‌های مربوط به 183 شرکت پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 1395-1386 و هم‌چنین سایر داده‌های ملی مربوط به متغیرهای پژوهش استفاده و از طریق روش الگوسازی معادلات ساختاری از نوع رگرسیون چند متغیره به الگو‌سازی توسعه حسابداری پرداخته شد.
یافته‌ها: نتایج پژوهش نشان داد که توسعه اقتصادی و کیفیت حسابرسی به طور مستقیم بر توسعه حسابداری تأثیرگذار است اما کیفیت حسابرسی از طریق متغیر میانجی اجتناب مالیاتی بر توسعه حسابداری تأثیری ندارد. افزون براین، متغیر اجتناب مالیاتی اثر منفی و معنی‌داری بر توسعه حسابداری دارد.
نتیجه‌گیری: رشد و توسعه اقتصاد کشور منجر به توسعه‌ حرفه‌ حسابداری و ارتقاء کیفیت گزارشگری مالی شرکت‌ها می‌شود. شواهد گویای این مطلب است که ارتقاء کیفیت حرفه‌ حسابرسی از طریق شاخص‌هایی نظیر رتبه‌بندی مؤسسات حسابرسی و ادغام مؤسسات حسابرسی نیز موجب رشد و توسعه‌ حرفه‌ حسابداری می‌شود. با وجود ضعف وصول درآمد مالیاتی در ایران، نهادینه‌کردن فرهنگ پرداخت مالیات نیز گامی مؤثر در جهت توسعه‌ حسابداری و کیفیت گزارشگری مالی است.

کلیدواژه‌ها


عنوان مقاله [English]

Investigating the Effect of Audit Quality, Tax Avoidance and Economic Development on Accounting Development in Iran

نویسندگان [English]

  • A. Mahdavi Tilehnoei 1
  • A. Zabihi Zarinkalaei 2
1 Ph. D. Student in Accounting, Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran.
2 Assistant Professor, Department of Accounting, Sari Branch, Islamic Azad University, Sari, Iran.
چکیده [English]

Introduction: Accounting development modeling can be known as a very dynamic process that environmental and surrounding factors of this profession can affect it in a contingency way over the course of time. Accordingly, this research has been conducted in order to define and present a contingency model for accounting development in Iran.
Method: This research is quasi-experimental and done through an ex post facto approach. The data of 183 companies listed on the Tehran Stock Exchange collected during 2007-2016 as well as other national data related to the research variables were used and structural equation modeling, a generation of multivariate regression, was applied to model the accounting development.
Results: The results indicate that economic development and audit quality affect the accounting development directly, while audit quality through mediator variable of tax avoidance has no effect on accounting development. In addition, tax avoidance variable has a negative and significant effect on accounting development.
Conclusion: Economic growth and development of the country result in developing accounting profession and promoting the quality of corporate financial reporting. The evidence indicates that enhancing the quality of audit profession through indicators such as ranking and merging audit institutions lead to growth and development of accounting profession. In spite of weakness of tax revenue collection in Iran, the institutionalization of tax payment culture is an effective step to take in accounting development and quality of financial reporting.

کلیدواژه‌ها [English]

  • Accounting Development
  • Audit Quality
  • Economic Development
  • Structural Equation Modeling
  • Tax Avoidance
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