تاثیر ارتباطات سیاسی، چرخش حسابرسی و معاملات اشخاص وابسته بر احتمال تحریف صورت های مالی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 استادیارگروه حسابداری، واحد مراغه، دانشگاه آزاد اسلامی، مراغه، ایران.

2 کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی، واحد مراغه، مراغه، ایران.

چکیده

شرکت های با نظام راهبری شرکتی ضعیف، از خلاء های نظارتی برای دست یابی به منافع شخصی استفاده می کنند و با تحریف اطلاعات سبب انتقال ناعادلانه ثروت از دیگر گروه‌های ذینفع می شوند.هدف این پژوهش بررسی تاثیر ارتباطات سیاسی، چرخش حسابرسی و معاملات اشخاص وابسته بر احتمال تحریف صورت های مالی در شرکت های پذیرفته‌شده در بورس اوراق بهادار تهران است. با استفاده از داده‌های 129 شرکت در فاصله 1393-1401 و با استفاده از نمونه‌گیری هدفمند و رگرسیون لوجستیک، نتایج پژوهش نشان داد با افزایش ارتباطات سیاسی، مقدار کل تجدید ارائه سود و تجدید ارائه افزایشی، کاهش یافته و تجدید ارائه کاهشی سود، بیشتر می شودو گزارش سودهای اولیه کمتر از واقع، بیشتر از گزارش سودهای اولیه بیش از واقع است، همچنین با تغییر و چرخش حسابرس، مقدار کل تجدید ارائه سود افزایش، تجدید ارائه افزایشی، کاهش و تجدید ارائه کاهشی، افزایش می یابد، در حالی که میزان گزارش سودهای اولیه کمتر از واقع، بیشتر از سودهای اولیه بیشتر از واقع است و با افزایش معاملات با اشخاص وابسته، مقدار کل تجدید ارائه سود، تجدید ارائه افزایشی و تجدید ارائه کاهشی سود، افزایش می یابند و تجدید ارائه افزایشی، بیشتر از تجدید ارائه کاهشی است.

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