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نقش تعدیلگر استقرار کمیتۀ حسابرسی و تخصص حسابرس در صنعت بر ارتباط بین جریان نقد آزاد و مدیریت سود تعهدی | ||
مطالعات حسابرسی مطهر | ||
مقاله 4، دوره 2، شماره 2 - شماره پیاپی 4، شهریور 1403، صفحه 83-107 اصل مقاله (666.89 K) | ||
نوع مقاله: مقاله پژوهشی | ||
نویسندگان | ||
مریم نوبخت1؛ یونس نوبخت* 2 | ||
1دانشجوی دکتری حسابداری، دانشکده علوم انسانی، دانشگاه آزاد اسلامی واحد زنجان، ایران. | ||
2دکتری، گروه مالی و حسابداری، دانشکده اقتصاد و علوم اداری، دانشگاه سلجوق، قونیه، ترکیه. | ||
تاریخ دریافت: 27 خرداد 1403، تاریخ بازنگری: 07 مهر 1403، تاریخ پذیرش: 18 مهر 1403 | ||
چکیده | ||
مدیران بهمنظور پنهان کردن اثرات منفی استفاده نادرست خود از جریانهای نقد آزاد، ممکن است از طریق اقلام تعهدی سود را دستکاری کنند. این پژوهش ضمن بررسی ارتباط بین جریان نقد آزاد و مدیریت سود تعهدی، نقش تعدیلی استقرار کمیته حسابرسی و تخصص حسابرس در صنعت را بر ارتباط بین جریان نقد آزاد و مدیریت سود تعهدی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران با حجم نمونة 133 شرکت (1330 مشاهده) برای سالهای 1400-1391 مورد بررسی قرار داده است. فرضـیههـای پژوهش بـا بهـرهگیری از مـدلهـای رگرسیونی چند متغیره آزمون و برای سنجش جریان نقد آزاد از الگوی چن، سان و ژوو (2016) و بهمنظور آزمون مدیریت سود تعهدی از مدل تعدیلیافته جونز (1991) استفاده گردیده است. همچنین، برای سنجش متغیرهای تعدیلگرِ استقرار کمیته حسابرسی و تخصص حسابرس در صنعت بهصورت ساختگی از اعداد صفر و یک استفاده شده است. یافتههای پژوهش نشان میدهد که ارتباط مثبت و معنیداری بین جریان نقد آزاد و مدیریت سود تعهدی وجود دارد. از سوی دیگر، استقرار کمیته حسابرسی و تخصص حسابرس در صنعت، ارتباط بین جریان نقد آزاد و مدیریت سود تعهدی را تضعیف کرده است. بدینترتیب، نتایج پژوهش حاکی از این است که کمیته حسابرسی بهعنوان ناظر درونسازمانی و حسابرس متخصصِ صنعت بهعنوان ناظر برونسازمانی میتوانند رفتار مدیران را در استفاده نادرست از جریانهای نقد آزاد و همچنین، پنهان کردن اثرات منفی آن از طریق دستکاری اقلام تعهدی محدود نمایند. | ||
عنوان مقاله [English] | ||
The Moderating Role of Establishing the Audit Committee and Auditor's Expertise in the Industry on the Relationship between Free Cash Flow and Accrual Earnings Management | ||
نویسندگان [English] | ||
Maryam Nobakht1؛ Younes Nobakht2 | ||
1Ph.D. Student in Accounting, Faculty of Humanities, Islamic Azad University, Zanjan branch, Iran | ||
2Ph.D., Department of Finance and Accounting, Faculty of Economics and Administrative Sciences, University of Selcuk, Konya, Turkey | ||
چکیده [English] | ||
Managers may manipulate profit through accruals to hide the negative effects of their improper use of free cash flows. This study, while reviewing the relationship between free cash flow and accrual earnings management, has examined the adjusting role of the establishment of the audit committee and auditor's expertise in the industry on the relationship between free cash flow and accrual earnings management in the companies listed on the Tehran Stock Exchange with a sample of 133 firms (1330 observation) for the years 2011-2021. Research hypotheses were tested using multivariate regression models. Chen, San, and Zhou's model was used to measure free cash flow, and the modified Jones model was used to test accrual earnings management. Also, the numbers zero and one have been used to calculate the adjusting variables of establishing the audit committee and the auditor's expertise in the industry. Findings show a positive and significant relationship between free cash flow and accrual earnings management. On the other hand, establishing an audit committee and the auditor's expertise have weakened the relationship between free cash flow and accrual earnings management. Thus, the results indicate that the audit committee as an internal supervisor and industry expert auditor as an external supervisor can limit the behavior of managers in misusing free cash flows and hiding its negative effects by manipulating accruals. | ||
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