با همکاری مشترک دانشگاه پیام نور و انجمن مدیریت دولتی ایران و انجمن مدیریت رفتار سازمانی

نوع مقاله : اکتشافی

نویسندگان

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

2 دانشیار، گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران.

3 استادیار، گروه حسابداری، واحد بناب، دانشگاه آزاد اسلامی، بناب، ایران.

4 استادیار، گروه حسابداری، واحد ارومیه، دانشگاه آزاد اسلامی، ارومیه، ایران.

چکیده

هدف اصلی پژوهش تجربی حاضر، تعیین تأثیر ضعف کنترل‌های داخلی، گزارش حسابرسی سال قبل و ساختار مالکیت بر تغییر حسابرس و تأخیر در گزارش حسابرسی می‌باشد. جامعه آماری این پژوهش، شرکت‌های پذیرفته‌ شده در بورس اوراق بهادار تهران می‌باشد. داده‌های مورد مطالعه این پژوهش شامل 1860 سال- شرکت از سال‌های 1385 تا 1396 می‌باشد. روش پژوهش از نوع همبستگی و علی پس‌رویدادی و روش آزمون فرضیه‌ها، آزمون همبستگی و رگرسیون است. نتایج این پژوهش نشان داد که ضعف کنترل‌های داخلی بر تغییر حسابرس و تأخیر در گزارش حسابرسی تأثیر معنی دارد. ازاین‌رو، تأثیر معنی‌دار ساختار مالکیت و گزارش حسابرسی سال قبل بر تغییر حسابرس و تأخیر در گزارش حسابرسی مشاهده نگردید.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

The Auditors' Feelings about Risk Management Factors, Delay in Audit Report and Auditor's Change

نویسندگان [English]

  • Hashem Sabralipour 1
  • Asgar Pakmaram 2
  • ٔNader Rezaei 3
  • Jamal Bahri Sales 4

1 Ph.D. Student, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.

2 Associate Professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.

3 Assistant Professor, Department of Accounting, Bonab Branch, Islamic Azad University, Bonab, Iran.

4 Assistant Professor, Department of Accounting, Ourmia Branch, Islamic Azad University, Ourmia , Iran.

چکیده [English]

The main objective of this experimental study is to determine the effect of the weakness of internal controls, the audit report of the previous year, and the ownership structure on the auditor's change and the delay in the audit report. The statistical population of this research is the companies accepted in the Tehran Stock Exchange. The data of this study consisted of 1860 years of the company from 2006 to 2018. The research method is correlation and causal hypothesis and hypothesis testing method, correlation test and regression. The results of this study showed that the weakness of internal controls has a significant effect on the auditor's change and the delay in the audit report. Therefore, the significant impact of the ownership structure and audit report of the previous year on the auditor's change and the delay in the audit report was not observed.

کلیدواژه‌ها [English]

  • Risk Management
  • Auditor's Change
  • Delay in Audit Report
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