اﺛﺮ ﺗﻌﺎﻣﻠﯽ اﻧﺪازه ﻣﺆﺳﺴﮥ ﺣﺴﺎﺑﺮﺳﯽ ﺑﺮ راﺑﻄﮥ ﺑﯿﻦ ارﺗﺒﺎﻃﺎت ﺳﯿﺎﺳﯽ، ﺑﺤﺮان ﻣﺎﻟﯽ و ﻫﺰﯾﻨﻪﻫﺎی ﻧﻤﺎﯾﻨﺪﮔﯽ، در ﺷﺮﮐﺖﻫﺎی ﭘﺬﯾﺮﻓﺘﻪﺷﺪه ﺑﻮرس اوراق ﺑﻬﺎدار ﺗﻬﺮان

ﻫﺪف اﯾﻦ ﭘﮋوﻫﺶ ﺑﺮرﺳﯽ اﺛﺮ ﺗﻌﺎﻣﻠﯽ اﻧﺪازهﻣﺆﺳﺴﮥ ﺣﺴﺎﺑﺮﺳﯽ ﺑﺮ راﺑﻄ ﮥ ﺑﯿﻦ ارﺗﺒﺎﻃﺎت ﺳﯿﺎﺳﯽ، ﺑﺤﺮان ﻣﺎﻟﯽ و ﻫﺰﯾﻨﻪﻫﺎی ﻧﻤﺎﯾﻨﺪﮔﯽ اﺳﺖ. ﺣﺴﺎﺑﺮﺳﺎن ﻣﯽﺗﻮاﻧﻨﺪ ﺑﺮ اﻧﺘﺨﺎب روشﻫﺎی ﺣﺴﺎﺑﺪاری ﻣﺪﯾﺮان ﺗﺄﺛﯿﺮ ﺑﮕﺬارﻧﺪ و آﺛﺎر ﻧﺎﻣﻄﻠﻮب ﺗﻔﮑﯿﮏ ﻣﺎﻟﮑﯿﺖ و ﻣﺪﯾﺮﯾﺖ را ﺑﺎ ﮐﺎﻫﺶ ﻋﺪم ﺗﻘﺎرن اﻃﻼﻋﺎﺗﯽ ﺑﯿﻦ اﺳﺘﻔﺎدهﮐﻨﻨﺪﮔﺎن و ﺗﻬﯿﻪﮐﻨﻨﺪﮔﺎن رﻗﯿﻖ ﮐﻨﻨﺪ. ﺣﺴﺎﺑﺮﺳﯽ ﻣﺴﺘﻘﻞ اﺑﺰار ﮐﺎﻫﺶ رﯾﺴﮏ اﻃﻼﻋﺎﺗﯽ و اﻓﺰاﯾﺶ ﮐﯿﻔﯿﺖ ﮔﺰارﺷﮕﺮی ﻣﺎﻟﯽ اﺳﺖ. ﻣﺠﺮﯾﺎن و ﻣﺪﯾﺮان دارای ارﺗﺒﺎط ﺳﯿﺎﺳﯽ، ﻣﻌﻤﻮﻻً ﻗﺪرﺗﻤﻨﺪ در ﻧﻈﺮ ﮔﺮﻓﺘﻪ ﻣﯽﺷﻮﻧﺪ؛ ﭼﻮن ﻣﯽﺗﻮاﻧﻨﺪ از ﻣﺠﻤﻮﻋﻪای از ﻣﺰاﯾﺎ ﺑﻬﺮه ﺑﺒﺮﻧﺪ. اﻓﺰاﯾﺶ ﺷﺪﯾﺪ ﻧﺎاﻃﻤﯿﻨﺎﻧﯽ در ﺑﺎزارﻫﺎی ﻣﺎﻟﯽ ﻣﯽﺗﻮاﻧﺪ ﺑﺎﻋﺚ ورﺷﮑﺴﺘﮕﯽ ﻫﺮ ﻧﻬﺎد ﻣﺎﻟﯽ ﯾﺎ ﻏﯿﺮﻣﺎﻟﯽ ﺑﺰرگ ﺷﻮد. ﻧﺎاﻃﻤﯿﻨﺎﻧﯽ ﻣﯽﺗﻮاﻧﺪ ﻣﺴﺘﻘﯿﻤﺎً ﻧﺎﺷﯽ از ﺑﯽاﻋﺘﻤﺎدی ﺑﻪ ﺳﯿﺎﺳﺖﻫﺎی آﺗﯽ دوﻟﺖ ﺑﺎﺷﺪ. ﻧﻤﻮﻧﻪ آﻣﺎری ﭘﮋوﻫﺶ ﻣﺘﺸﮑﻞ از ﻧﻮد ﺷﺮﮐﺖ در دورهزﻣﺎﻧﯽ 1388 ﺗﺎ 1396اﺳﺖ. ازﻧﻈﺮ ﻫﺪف و روش ﺑﻪ ﺗﺮﺗﯿﺐ از دﺳﺘﻪ ﮐﺎرﺑﺮدی و ﭘﮋوﻫﺶ ﺗﻮﺻﯿﻔﯽ ﻣﺒﺘﻨﯽ ﺑﺮ ﺗﺤﻠﯿﻞ رﮔﺮﺳﯿﻮن ﻻﺟﯿﺖ اﺳﺖ ﮐﻪ در آن، از ﺗﺤﻠﯿﻞ دادهﻫﺎی ﺗﺮﮐﯿﺒﯽ و ادﻏﺎم اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﻧﺘﺎﯾﺞ ﭘﮋوﻫﺶ ﻧﺸﺎن ﻣﯽدﻫﺪ ﮐﯿﻔﯿ ﺖ ﺣﺴﺎﺑﺮﺳﯽ اﺛﺮ ﻣﻨﻔ ﯽ و ﻣﻌﻨﺎداری ﺑﺮ ﺑﺤﺮان ﻣﺎﻟﯽ و ارﺗﺒﺎط ﺑﯿﻦ ارﺗﺒﺎﻃﺎت ﺳﯿﺎﺳﯽ و ﻫﺰﯾﻨﻪﻫﺎی ﻧﻤﺎﯾﻨﺪﮔﯽ دارد؛ ﻫﻤﭽﻨﯿﻦ راﺑﻄﻪای ﺑﯿﻦ ﻣﯿﺎﻧﺠﯽﮔﺮی ﮐﯿﻔﯿﺖ ﺣﺴﺎﺑﺮﺳﯽ ﺑﺮ ارﺗﺒﺎط ﺑﯿﻦ ارﺗﺒﺎﻃﺎت ﺳﯿﺎﺳﯽ و ﺑﺤﺮان ﻣﺎﻟﯽ ﯾﺎﻓﺖ ﻧﺸﺪ.

The interactive effect of the auditor’s size on the relationship between political connections, financial helplessness and agency costs in the Companies admitted to the Tehran Stock Exchange.

The aim of this research is to determine interactive effect of the auditor’s size on the relationship between political connections, financial crisis and agency costs. Auditors can affect the selection of accounting methods by management and undesirable effects of ownership separation of and management can be diluted by reducing information asymmetry between consumers and suppliers. Top executives and administrators are often considered powerful because they can benefit from a set of benefits. A strong increase in financial confidence can lead to the bankruptcy of a large financial or non financial institution. It is directly related to mistrust of the government’s future policies. The statistical sample of this research consists of 90 companies in the time period of 1388 to 1396. The inferential statistic is based on logit regression, in which the combined data analysis and integration is used. The results of the first hypothesis showed that audit quality has a significant negative effect on the financial crisis of companies. The results of the second hypothesis showed that the effect of mediating the audit quality on the relationship between political connections and agency costs has a significant negative effect. The results of the third hypothesis showed that the effect of the mediating effect of audit quality on the relationship between political connections and financial crisis has no significant effect.   1 Introduction The aim this research is to determine the relationship between political connections, financial crisis and agency costs. Auditors can affect the selection of accounting methods by management and undesirable effects of ownership of ownership and management can be diluted by reducing information asymmetry between consumers and suppliers. Top executives and administrators are often considered powerful because they can benefit from a set of benefits. A strong increase in financial confidence can lead to the bankruptcy of a large financial or non financial institution. It is directly related to mistrust of the government’s future policies.   2 Hypothesis The aim this research is to determine interactive effect of the auditor’s size on the relationship between political connections, financial crisis and agency costs of the companies listed in Tehran Stock Exchange. Consequently, the following hypotheses are provided:  H1: Audit quality has a significant effect on the financial crisis. H2: Audit quality has a significant effect on the relationship between political connections and agency costs. H3: Audit quality has a significant effect on the relationship between political connections and financial crisis.   3 Methods This is an applied research in terms of purpose and in terms of method, it is descriptive research which is based on log it regression analysis. For data analysis and hypothesis testing, the information required through the audited financial statements has been collected for 90 companies for a period of 9 years (2009 to 2017). For to the final analysis, Eviews software is used.   4 Results The results of the first hypothesis showed that audit quality has a significant negative effect on the financial crisis of companies. The results of the second hypothesis showed that the effect of mediating the audit quality on the relationship between political connections and agency costs has a significant negative effect. The results of the third hypothesis showed that the effect of the mediating effect of audit quality on the relationship between political connections and financial crisis has no significant effect.   5 Conclusion The results showed that, the first hypothesis showed that audit quality has a significant negative effect on the financial crisis of companies. Hence, auditors’ role in helping investors in conscious decision making and enhancing the cohesion of financial markets is important. Lawmakers around the world have always been trying to improve the audit quality carried out by the auditors. The confidence of investors and creditors depends on the audit quality. As a result, the higher the audit quality, the more investors and creditors are willing to invest more and give more credit and take the company away from the financial crisis. The results of the second hypothesis showed that the effect of mediating the audit quality on the relationship between political connections and agency costs has a significant negative effect. By increasing the audit quality, conflicts arising from the separation of ownership and management are reduced. As a result, the agency costs are reduced. The results of the third hypothesis of research at 95 % confidence level showed that there is no significant relationship between the mediating quality of auditing on the relationship between political relations and financial crisis. Considering this assumption means that the audit organization has the highest quality. The quality of the audit organization may be less than some other institutions. It is also assumed that other auditing institutions may have higher quality. For this reason, there is no significant relationship between the mediating quality of auditing on the relationship between political connections and financial crisis.