پایداری و جهش در حق‌الزحمه غیرعادی حسابرسی وکیفیت گزارشگری مالی

پیشینه تحقیقات مرتبط با حق‌الزحمه غیرعادی حسابرسی و تاثیر آن بر کیفیت گزارشگری مالی نتایج متفاوتی را نشان می‌دهد. دلایل این نتایج متفاوت می‌تواند با تحلیل تفصیلی و جزئی حق‌الزحمه غیرعادی حسابرس مشخص شود. بر این اساس، هدف پژوهش حاضر تحلیل تفصیلی و جزئی حق‌الزحمه غیرعادی حسابرسی است. در همین راستا تاثیر حق‌الزحمه غیرعادی حسابرس بر کیفت گزارشگری مالی در 86 شرکت پذیرفته‌شده در بورس اوراق بهادار تهران طی دوره زمانی 1390 تا 1395 بررسی شد. به‌منظور آزمون فرضیه‌های پژوهش، از مدل رگرسیون چندمتغیره و روش حداقل مربعات معمولی در مجموعۀ داده‌های ترکیبی استفاده شده است. بر اساس شواهد حاصل، بین جهش در حق‌الزحمه غیرعادی حسابرسی و کیفیت گزارشگری مالی رابطۀ مثبت و معناداری وجود دارد؛ همچنین بین میانگین بلندمدت (پایداری) حق‌الزحمه غیرعادی حسابرسی و کیفیت گزارشگری مالی دوره بعد نیز رابطه مثبت و معنادار وجود دارد.

Jump and consistency of the abnormal audit fee and financial reporting quality

Introduction The main purpose of financial reporting is providing financial transaction and event economic consequence on the financial position and performance. This information can help financial users in decision making about business entity, but because of asymmetric information between manager and stockholder also the existence of the conflict of interest between them, it is possible the reliability of financial information to become problematic. In order to solve this problem, auditing is tools that make a financial statement to be reliable and enhance the quality of financial information. Defond and jiang (2016) believe that abnormal audit fee indicates the extra future effort of auditor which may increase the quality of accounting information. Also, it can indicate future litigation risks that relate to the low quality of accounting information. Literature review shows there are different findings about the relationship between abnormal audit fee and financial reporting quality; therefore, this research intend to investigate about the relationship between abnormal audit fee and financial reporting quality in detail in the emergency market like Tehran Stock Exchange (TSE(.   Hypotheses According to confirmation theory and audit fee pressure theory, we expect there is a relationship between abnormal audit fee and financial reporting quality. Thus, the research hypothesis is as follow: H1: jump in abnormal audit fee has significant effect on financial reporting quality. H2: longterm abnormal audit fee has significant effect on financial reporting quality.   Method A good research plan is acquired for an answer to the research question and test of hypothesis so for this purpose, we use a panel data analysis method by estimating ordinary least square model based on a sample of 86 nonfinancial companies listed in Tehran Stock Exchange for the period 20082016. For analyzing data, we use Eviews and Stata software. For testing of our research hypothesis, we use of clton and.. (2016) models which is:                                                                                          Results The research finding shows there is a positive and significant effect of jump at abnormal audit fee on financial reporting quality. Moreover, results show longterm abnormal audit fee has a positive and significant effect on financial reporting quality.   Discussion and Conclusion        The main purpose of this research is investigation of the effect of the abnormal audit fee on the financial reporting quality. The main theory of this effect is based on confirmation and audit fee pressure theory. Our findings show that in the companies with the high abnormal audit fee the quality of financial reporting is increased. Jump of abnormal audit fee has effect on the financial reporting quality. These findings consist of the other research as Blankly et al (2012) and lobo and zhao (2013).