نقش تعدیل‌گر استقرار کمیتۀ حسابرسی و تخصص حسابرس در صنعت بر ارتباط بین جریان نقد آزاد و مدیریت سود تعهدی

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد زنجان، ایران.

2 دکتری، گروه مالی و حسابداری، دانشکده اقتصاد و علوم اداری، دانشگاه سلجوق، قونیه، ترکیه.

چکیده

مدیران به‌منظور پنهان کردن اثرات منفی استفاده نادرست خود از جریان‌های نقد آزاد، ممکن است از طریق اقلام تعهدی سود را دستکاری کنند. این پژوهش ضمن بررسی ارتباط بین جریان نقد آزاد و مدیریت سود تعهدی، نقش تعدیلی استقرار کمیته حسابرسی و تخصص حسابرس در صنعت را بر ارتباط بین جریان نقد آزاد و مدیریت سود تعهدی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران با حجم نمونة 133 شرکت (1330 مشاهده) برای سال‌های 1400-1391 مورد بررسی قرار داده است. فرضـیه‌هـای پژوهش بـا بهـره‌گیری از مـدل‌هـای رگرسیونی چند متغیره آزمون و برای سنجش جریان نقد آزاد از الگوی چن، سان و ژوو (2016) و به‌منظور آزمون مدیریت سود تعهدی از مدل تعدیل‌یافته جونز (1991) استفاده گردیده است. همچنین، برای سنجش متغیرهای تعدیل‌گرِ استقرار کمیته حسابرسی و تخصص حسابرس در صنعت به‌‌صورت ساختگی از اعداد صفر و یک استفاده شده است. یافته‌های پژوهش نشان می‌دهد که ارتباط مثبت و معنی‌داری بین جریان نقد آزاد و مدیریت سود تعهدی وجود دارد. از سوی دیگر، استقرار کمیته حسابرسی و تخصص حسابرس در صنعت، ارتباط بین جریان نقد آزاد و مدیریت سود تعهدی را تضعیف کرده است. بدین‌ترتیب، نتایج پژوهش حاکی از این است که کمیته حسابرسی به‌عنوان ناظر درون‌سازمانی و حسابرس متخصصِ صنعت به‌عنوان ناظر برون‌سازمانی می‌توانند رفتار مدیران را در استفاده نادرست از جریان‌های نقد آزاد و همچنین، پنهان کردن اثرات منفی آن از طریق دستکاری اقلام تعهدی محدود نمایند.

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