بررسی رابطه بین مالکیت و تصمیم به تغییر حسابرس در بورس اوراق بهادار تهران

اقتصاد پولی مالی

مقاله 4، دوره 23، شماره 12، اسفند 1395، صفحه 64-90   

نوع مقاله: پژوهشی

شناسه دیجیتال (DOI): 10.22067/pm.v23i12.35844

نویسندگان

مهدی امیدفر^{* 1}؛ مهدی مرادی²

¹دانشگاه فردوسی مشهد

²فردوسی مشهد

چکیده

در این پژوهش، تاثیر ویژگی های نوع مالکیت سهامداران عمده، شامل سهامداران عمده برون سازمانی، سهامداران عمده درون سازمانی و برخی متغیرهای کنترلی دیگر؛ از جمله عوامل کیفی حسابرسی (شامل اندازه حسابرس و اظهارنظر حسابرس) همچنین عوامل شرکتی (شامل اندازه شرکت، اهرم و وضعیت سودآوری) بر نوع تغییر حسابرس در بورس اوراق بهادار تهران مورد بررسی قرار گرفته است. در ارتباط با نقش سهامداران بزرگ در تصمیم گیری ها و عملکرد شرکت های سهامی عام؛ ادبیات تحقیق دو دیدگاه متضاد را نشان می دهد؛ فرضیه نظارت فعال و فرضیه منافع شخصی.
برای این امر، نمونه ای مشتمل بر 226 تغییر حسابرس رخ داده در بورس اوراق بهادار تهران طی سال های 1383 الی 1390 انتخاب گردید؛ و فرضیه های پژوهش با استفاده از تحلیل رگرسیون حداقل مربعات مورد آزمون قرار گرفت.
نتایج این پژوهش نشان داد که یک رابطه مثبت و معنادار بین مالکیت درون سازمانی و تغییر منفی حسابرس(تغییر از یک موسسه حسابرسی بزرگ به موسسه ای کوچک) وجود دارد. به طور کل، نتایج این تحقیق در حمایت از فرضیه منافع شخصی(فرصت طلبی) برای سهامداران عمده درون سازمانی می باشد؛ در حالی که شواهدی مبنی بر تایید فرضیه نظارت فعال در خصوص سهامداران عمده برون سازمانی فراهم نگردید. شواهد بدست آمده، از این عقیده که پدیده تغییر حسابرس در بازار سرمایه ایران بیشتر تحت تاثیر عوامل غیر مالی می باشد تا متغیرهای حسابداری؛ پیروی می نماید.

کلیدواژه‌ها

سهامداران عمده برون سازمانی؛ تمرکز مالکیت؛ تغییر حسابرس؛ کیفیت حسابرسی

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