ارتباط بین موضوعات کلیدی حسابرسی و استراتژیهای مدیریت سود
الموضوعات : آموزشیابراهیم نویدی عباسپور 1 , فاطمه منافی 2 , صالح بهروز گجین 3
1 - استادیار گروه حسابداری، واحد مرند، دانشگاه آزاد اسلامی، مرند، ایران
2 - گروه حسابداری، واحد مرند، دانشگاه آزاد اسلامی، مرند، ایران
3 - دانشجوی دکتری حسابداری،واحد مرند، دانشگاه آزاد اسلامی، مرند، ایران
الکلمات المفتاحية: مدیریت مبتنی بر اقلام تعهدی, مدیریت سود واقعی, موضوعات کلیدی حسابرسی, گزارش حسابرسی.,
ملخص المقالة :
هدف این مقاله بررسی واکنشهای مدیریت سود شرکتها به افشای موضوعات کلیدی حسابرسی در گزارشهای حسابرسی است. اگرچه ادبیات موجود به طور گستردهای ارتباط بین مدیریت سود و خطرات مختلف را بررسی کرده است، تحقیقات کمی تاکنون رابطه بین افشای موضوعات کلیدی حسابرسی و استراتژیهای مدیریت سود (مدیریت سود واقعی و مدیریت سود مبتنی بر اقلام تعهدی) را بررسی کردهاند. برای آزمون فرضیات، تعداد 110 شرکت پذیرفته شده در بورس اوراق بهادار تهران برای دوره زمانی 1396 تا 1402 انتخاب شده است. نتایج نشان میدهد که رابطه متفاوتی بین موضوعات کلیدی حسابرسی افشا شده در گزارش حسابرسی و استراتژیهای مدیریت سود وجود دارد. به طور خاص، یافتهها نشان میدهد بکارگیری استراتژی های مدیریت سود (مدیریت سود واقعی و مدیریت سود مبتنی بر اقلام تعهدی) بستگی به تعداد و نوع موضوعات کلیدی و هچنین محتوای موضوعات کلیدی دارد. این موضوعات میتواند رویکرد مدیران را در جهت تغییر دستکاری سود از طریق اقلام تعهدی به دستکاری رویدادهای واقعی یا برعکس تغییر دهد. این مطالعه به درک بهتر تأثیر شفافیت اطلاعات مالی و کیفیت حسابداری بر رفتار شرکتها بهویژه در چگونگی تطبیق شیوههای مدیریت سود شرکتها در پاسخ به نظارت حسابرسی کمک میکند.
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