تاثير اثربخشي حسابرسي داخلي و كيفيت گزارشگري مالي بر عدم تقارن اطلاعاتي بين مدير و حسابرس

The effect of internal audit effectiveness and quality of financial reporting on information asymmetry between manager and auditor

‌ در واحدهاي تجاري كه اطلاعات منحصر به فرد بيشتري وجود دارد، شكاف اطلاعاتي بين حسابرس و مديريت افزايش مي‌يابد كه مي‌تواند كيفيت حسابرسي و كيفيت اطلاعات حسابداري را تحت تاثير قرار دهد. مطابق با تئوري بازي‌ها حسابرسي داخلي به عنوان يكي از مكانيزم‌هاي نظام راهبري از يك طرف مي‌تواند منجر به كاهش تضاد بين حسابرس مستقل و شركت شود و از طرف ديگر مي‌تواند منجر به بهبود كيفيت گزارشگري مالي گردد. از اين رو، هدف پژوهش حاضر بررسي تاثير اثربخشي حسابرسي داخلي و كيفيت گزارشگري مالي بر عدم تقارن اطلاعاتي مدير و حسابرس شركت‌هاي پذيرفته شده در بورس اوراق بهادار تهران است. بدين منظور نمونه آماري متشكل از 114 شركت پذيرفته شده در بورس اوراق بهادار تهران براي سال‌هاي 1389 الي 1398 انتخاب گرديد. به منظور اندازه گيري عدم تقارن اطلاعاتي بين مدير و حسابرس از يك شاخص تركيبي پنج فاكتوري با عنوان شاخص فاصله از صنعت استفاده شده است. تجزيه و تحليل داده‌ها از طريق روش رگرسيون چند متغيره با استفاده از نرم افزار استتا انجام گرفت. نتايج آزمون فرضيه‌هاي پژوهش نشان داد كه كيفيت گزارشگري مالي و اثربخشي حسابرسي داخلي منجر به كاهش عدم تقارن اطلاعاتي بين مدير و حسابرس مي-گردد. همچنين تاثير كيفيت گزارشگري مالي بر عدم تقارن اطلاعاتي مدير-حسابرس با وجود حسابرس داخلي اثر بخش تشديد مي‌شود. يافته‌هاي پژوهش شواهدي از نقش نظارتي حسابرس داخلي بر فرايند گزارشگري مالي و كاهش عدم تقارن مدير- حسابرس فراهم مي‌كند.

1- Introduction In business units where there is more unique information, the information gap between the auditor and management widens, which can affect the quality of auditing and the quality of accounting information. According to game theory, internal audit as one of the mechanisms of the management system on the one hand can reduce the conflict between the independent auditor and the company and on the other hand can improve the quality of financial reporting. Therefore, the purpose of this study is to investigate the effect of internal audit effectiveness and quality of financial reporting on the information asymmetry of the manager and auditor of companies listed on the Tehran Stock Exchange. 2- Hypotheses As the quality of internal auditing improves, the quality indicators of financial reporting improve and as a result information inequality decreases (Alisa et al., 2014). Thus, three hypotheses are presented: H1: The quality of financial reporting affects the information asymmetry H2: The effectiveness of internal audit affects the manager-auditor information asymmetry. H3: The effectiveness of internal auditing intensifies the relationship between financial reporting quality manager-auditor information asymmetry. 3- Method To test research hypotheses use a statistical sample consisting of 114 companies listed on the Tehran Stock Exchange for the years 2010 to 2019 was selected. In order to measure the information asymmetry between the manager and the auditor, a combined five-factor index called the distance from the industry index has been used. Data analysis was performed by multivariate regression method using STATA software. 4- Results The results of testing the research hypotheses showed that the quality of financial reporting and the effectiveness of internal audit lead to a reduction of information asymmetry between the manager and the auditor. Also, the effect of financial reporting quality on manager-auditor information asymmetry is intensified despite the presence of an effective internal auditor. 5- Discussion and Conclusion Internal auditing has a unique and fundamental role in corporate governance by monitoring organizational risks and helping to ensure the reliability of financial reporting. An effective internal auditor helps the entity pursue its financial reporting objectives by providing systematic details of what is being done in the company and how it is being done. Internal auditing, which acts as an overseer of the company's financial activities, improves financial reporting practices.The research findings provide evidence of the internal auditor's supervisory role on the financial reporting process and reduce manager-auditor asymmetry.