ارتباط بین موضوعات کلیدی حسابرسی و استراتژی‌های مدیریت سود
محورهای موضوعی : 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
کلید واژه: مدیریت مبتنی بر اقلام تعهدی, مدیریت سود واقعی, موضوعات کلیدی حسابرسی, گزارش حسابرسی.,
چکیده مقاله :
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.
This study aims to examine corporate earnings management responses to the disclosure of Key Audit Matters (KAMs) in audit reports. While the existing literature has extensively explored the relationship between earnings management and various risks, limited research has investigated the link between KAM disclosures and earnings management strategies (real earnings management and accrual-based earnings management). To test the hypotheses, a sample of 110 firms listed on the Tehran Stock Exchange was analyzed over the period 2017 to 2023. The findings reveal a differential relationship between disclosed KAMs in audit reports and earnings management strategies. Specifically, the results indicate that earnings management strategies vary based on the number, type, and content of disclosed KAMs. This study contributes to a deeper understanding of how financial information transparency and accounting quality influence corporate behavior, particularly in how firms adjust their earnings management practices in response to audit oversight.
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