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بنابی قدیم, رحیم, خان محمدی بناب, سمیرا. (1403). تاثیر ارتباطات سیاسی، چرخش حسابرسی و معاملات اشخاص وابسته بر احتمال تحریف صورت های مالی. پدافند الکترونیکی و سایبری, 1(4), 29-58.
رحیم بنابی قدیم; سمیرا خان محمدی بناب. "تاثیر ارتباطات سیاسی، چرخش حسابرسی و معاملات اشخاص وابسته بر احتمال تحریف صورت های مالی". پدافند الکترونیکی و سایبری, 1, 4, 1403, 29-58.
بنابی قدیم, رحیم, خان محمدی بناب, سمیرا. (1403). 'تاثیر ارتباطات سیاسی، چرخش حسابرسی و معاملات اشخاص وابسته بر احتمال تحریف صورت های مالی', پدافند الکترونیکی و سایبری, 1(4), pp. 29-58.
بنابی قدیم, رحیم, خان محمدی بناب, سمیرا. تاثیر ارتباطات سیاسی، چرخش حسابرسی و معاملات اشخاص وابسته بر احتمال تحریف صورت های مالی. پدافند الکترونیکی و سایبری, 1403; 1(4): 29-58.

تاثیر ارتباطات سیاسی، چرخش حسابرسی و معاملات اشخاص وابسته بر احتمال تحریف صورت های مالی

مطالعات حسابرسی مطهر
مقاله 2، دوره 1، شماره 4، بهمن 1403، صفحه 29-58    اصل مقاله (742.27 K)
نوع مقاله: مقاله پژوهشی
نویسندگان
رحیم بنابی قدیم* 1؛ سمیرا خان محمدی بناب2
1استادیارگروه حسابداری، واحد مراغه، دانشگاه آزاد اسلامی، مراغه، ایران.
2کارشناس ارشد حسابداری، دانشگاه آزاد اسلامی، واحد مراغه، مراغه، ایران.
تاریخ دریافت: 22 اسفند 1402،  تاریخ بازنگری: 16 تیر 1403،  تاریخ پذیرش: 18 مهر 1403 
چکیده
شرکت های با نظام راهبری شرکتی ضعیف، از خلاء های نظارتی برای دست یابی به منافع شخصی استفاده می کنند و با تحریف اطلاعات سبب انتقال ناعادلانه ثروت از دیگر گروه‌های ذینفع می شوند.هدف این پژوهش بررسی تاثیر ارتباطات سیاسی، چرخش حسابرسی و معاملات اشخاص وابسته بر احتمال تحریف صورت های مالی در شرکت های پذیرفته‌شده در بورس اوراق بهادار تهران است. با استفاده از داده‌های 129 شرکت در فاصله 1393-1401 و با استفاده از نمونه‌گیری هدفمند و رگرسیون لوجستیک، نتایج پژوهش نشان داد با افزایش ارتباطات سیاسی، مقدار کل تجدید ارائه سود و تجدید ارائه افزایشی، کاهش یافته و تجدید ارائه کاهشی سود، بیشتر می شودو گزارش سودهای اولیه کمتر از واقع، بیشتر از گزارش سودهای اولیه بیش از واقع است، همچنین با تغییر و چرخش حسابرس، مقدار کل تجدید ارائه سود افزایش، تجدید ارائه افزایشی، کاهش و تجدید ارائه کاهشی، افزایش می یابد، در حالی که میزان گزارش سودهای اولیه کمتر از واقع، بیشتر از سودهای اولیه بیشتر از واقع است و با افزایش معاملات با اشخاص وابسته، مقدار کل تجدید ارائه سود، تجدید ارائه افزایشی و تجدید ارائه کاهشی سود، افزایش می یابند و تجدید ارائه افزایشی، بیشتر از تجدید ارائه کاهشی است.
عنوان مقاله [English]
The Effect of Political Connections, Audit Rotation and Related Party Transactions on the Financial Statements Distortion Possibility
نویسندگان [English]
rahim bonabi ghadim1؛ Samira Khan Mohammadi bonab2
1Asistance Prof in Accounting, Department of accounting, Maragheh Branch, Islamic Azad University, Maragheh, Iran.
2Master of Accunting, Maragheh Branch, Islamic Azad University, Maragheh, Iran.
چکیده [English]
Companies with a weak corporate governance system use regulatory loopholes to achieve personal benefits, and by distorting information, they cause unfair transfer of wealth from other interested groups. The purpose of this research is to investigate the effect of political connections, audit rotation and related party transactions on the possibility of financial statement distortions in companies admitted to the Tehran Stock Exchange. Using the data of 129 companies in the period of 2014-2022 and using purposive sampling and logistic regression, the results of the research showed that with the increase of political connections, the total amount of profit restatements and incremental restatements decreased and profit decreasing restatements increased and underreporting of initial profits is more likely than reporting of overstatement of initial profits, Also, with the change and rotation of the auditor, the total amount of profit restatements increased, incremental restatements decreased, but decreasing restatements increased while the amount of reporting primary profits that is less than the reality, more than the primary profits that are over the reality, And with the increase in related party transactionson, the total amount of profit restatements, incremental restatements and reduced profit restatements increases, and the increase restatements is more than the decreasing restatements.
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