تاثیر افشای زیست محیطی، اجتماعی و حاکمیتی بر تلاش حسابرس و کیفیت حسابرسی

هدف: در سال‌های اخیر سرمایه‌گذاران جهت اخذ تصمیمات اقتصادی عملکرد زیست محیطی، اجتماعی و حاکمیتی شرکت‌ها را مورد توجه قرار داده‌اند. ریسک‌های مرتبط با مسائل زیست محیطی، اجتماعی و حاکمیتی می‌توانند بر فرآیندهای تجاری شرکت تاثیرگذار باشند، ریسک مالی را تشدید کنند و تهدیدی برای بقای شرکت محسوب گردند؛ از این رو، از سوی حسابرسان مورد توجه قرار می‌گیرند. هدف پژوهش حاضر بررسی رابطه بین افشای زیست محیطی، اجتماعی و حاکمیتی شرکت با تلاش حسابرس و کیفیت حسابرسی است. روش: به منظور دستیابی به هدف پژوهش، تعداد 97 شرکت از میان شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران طی سال‌های 1392 تا 1398 به روش نمونه گیری حذف سیستماتیک و در مجموع 679 سالشرکت جهت انجام تحلیل درنظر گرفته شد. جهت آزمون فرضیه‌های پژوهش، الگوی رگرسیون چند متغیره و روش حداقل مربعات معمولی بکارگرفته شد. یافته‌ها: یافته‌ها نشان داد که سطح افشای زیست محیطی، اجتماعی و حاکمیتی با تلاش حسابرس رابطه منفی دارد. همچنین رابطه منفی بین سطح افشای زیست محیطی، اجتماعی و حاکمیتی با کیفیت حسابرسی یافت شد، که این رابطه تحت تاثیر تلاش حسابرس قرار می‌گیرد. نتیجه‌گیری: نتایج حاکی از آن است که حسابرسان با اعمال تلاش بیشتر، ریسک حسابرسی ناشی از سطح پایین افشای زیست محیطی، اجتماعی و حاکمیتی را مدیریت می‌کنند. در واقع سطح پایین افشای زیست محیطی، اجتماعی و حاکمیتی منجر به افزایش تلاش حسابرس و به دنبال آن افزایش کیفیت حسابرسی می‌گردد.

The Impact of Environmental, Social and Governance Disclosure on Auditor Effort and Audit Quality

Objective: In recent years, investors have considered the environmental, social and governance performance of companies to make economic decisions. Risks related to environmental, social and governance issues can affect business processes and can heighten financial risk and threaten a firm’s survival. The purpose of this study is to investigate whether the environmental, social and governance disclosure of the company is related to the auditor’s effort and audit quality and how is this relationship. In particular, three hypotheses were examined, in this study. It was first examined whether there was a relationship between the level of environmental, social, and governance disclosure and the auditor’s efforts. Then, the relationship between the level of environmental, social, and governance disclosure and audit quality was examined. Finally, it was examined whether the relationship between the level of environmental, social, and governance disclosure and the quality of the audit depends on the auditor’s efforts.Method: In order to achieve the research goal, 97 companies among the companies listed on the Tehran Stock Exchange during the years 2013 to 2019 by systematic elimination sampling method, and a total of 679 yearscompanies were considered for analysis. To test the research hypotheses, a multivariate regression model, and the ordinary least squares method were used. Also, in this study, the accounting quality variable was calculated using four important audit quality criteria. These four criteria are: Auditor tenure, auditor size, discretionary accruals and auditor expertise. To avoid the multiplicity of model estimates and the complexity of interpreting the results, four audit quality criteria with the help of factor analysis techniques in SPSS software have become an indicator.Results: The findings showed that the level of environmental, social, and governance disclosure is negatively related to audit efforts. Also, the relationship between the level of environmental, social, and governance disclosure has a negative relationship with the quality of auditing, which is affected by the audit effort.Conclusion: The results indicate that auditors manage the audit risk due to the low level of environmental, social, and governance disclosure by exerting more effort. In fact, low levels of environmental, social, and governmental disclosure lead to increased auditor effort and consequently increased audit quality. The findings of this study that auditors generally with increased audit effort leads to higher audit quality is good news for investors and advocates of environmental, social, and governance issues. However, according to the findings, that environmental, social and governance performance affect the auditor’s effort and audit quality, there is a need for legislation in this area. It is appropriate for Standard regulators to take steps to oblige companies to make mandatory disclosures of environmental, social, and governance issues.