بررسی معیارهای پیچیدگی شرکت و تأخیر در ارائه گزارش حسابرسی: با رویکرد فرا تحلیل (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
هدف: هدف پژوهش حاضر بکارگیری رویکرد فراتحلیل در جهت ترکیب و تحلیل یافته های متناقض حاصل از پژوهش های مختلف در زمینه بررسی تأثیر ویژگی ها و معیارهای پیچیدگی شرکت صاحبکار بر تأخیر ارائه گزارش حسابرسی است. روش: جهت دست یافتن به هدف پژوهش با استفاده از روش لیپسی و ویلسون ( 2001 ) و آزمون های Q کوکران و اِگر، تعداد 77 پژوهش ( 20 پژوهش داخلی از سال 1389 تا 1398 و 57 پژوهش خارجی از سال 1989 تا 2019) مورد بررسی قرار گرفتند. این پژوهش ها تأخیر گزارش حسابرسی و معیارهای پیچیدگی شرکت به ترتیب به عنوان متغیرهای وابسته و مستقل در نظر گرفته بودند. یافته ها: نتایج پژوهش حاکی از آن است که میان اندازه شرکت صاحبکار و تأخیر گزارش حسابرسی ارتباط منفی وجود دارد، در حالیکه اقلام غیرمترقبه، شرکت فرعی، ادغام یا تحصیل، فروش خارجی، تجدید ارائه صورت های مالی و بخش های تجاری شرکت، با تأخیر گزارش حسابرسی رابطه مثبت دارند. نتیجه گیری: نتایج فراتحلیل حاضر نشان داد یکی از معیارهای پیچیدگی که در اکثر پژوهش ها استفاده شده است بزرگی و اندازه شرکت صاحبکار است. شرکت های بزرگتر با در اختیار داشتن منابع و امکانات بیشتر، خواستار حسابرسی سریع تر و کاهش تأخیر در گزارش حسابرس هستند، همچنین می توان بیان نمود که وجود سایر معیارهای مرتبط با پیچیدگی شرکت، گسترش فرآیند حسابرسی و افزایش تأخیر در ارائه گزارش حسابرسی را در پی خواهند داشت.Organizational Complexity and Audit Report Lag: Meta-Analysis
Objective: Due to the expansion of societies and economic and commercial issues, the demand for financial and economic information has increased and the financial statements of companies that contain this information are of great importance to users. This information is effective on people's decisions when it is reported at the right time, otherwise some of them lose their economic value. The timely submission of financial statements depends on the completion period of the audit process, as financial statements cannot be released before the audit is completed. The duration of annual audit is stated as one of the most important factors determining the timeliness of financial reporting of companies. The delay in submitting the audit report reduces the credibility and quality of financial reporting. According to previous researches, the timely presentation of financial reports enriches the content of information, which affects the value of the company. Considering that the reporting of financial information is delayed until it is not audited by independent auditors, the auditing of financial statements by external independent auditors is very important, because audited financial statements are considered to be the most important reliable sources for investors and their users. It can be said that financial statements audited by external independent auditors are the only and best source for external users. The issue of delay in providing the audit report is significant and vital for external users because faster access to information is effective in their optimal decision-making and also increases the possibility of earning profit. The purpose of this study is to apply a meta-analysis approach to combine and analyze contradictory findings from various studies to investigate the effect of characteristics and accounting complexity criteria of the company on the audit report lag. Methods: The current research is applied research in terms of classification based on the goal, and descriptive-meta-analytical in terms of nature and method. Meta-analysis is a research approach that helps the researcher to achieve a suitable combination of the quantitative results of contradictory and non-contradictory studies in the past, to explain the contradictions and to identify the structural variables that moderate the results of the past studies. Meta-analysis basically follows the steps of a scientific research and has almost the same steps as quantitative research, with the difference that here the sampling unit is a study instead of a subject, and because it is actually a combination of data from several studies to produce a single estimate, therefore, from a statistical point of view, It is considered a type of multi-factorial method. The community under investigation of this research is internationally published authoritative articles (A*, A, B, C) in the list of 2019 (ABDC) and domestic authoritative articles approved by the Ministry of Science, Research and Technology. In order to achieve the purpose of the research using Lipsey & Wilson (2001) method and also Cochran’s Q test and Egger test, a total of 77 studies including 20 internal studies during 2010 Up to 2019 and 57 foreign studies during the years 1989 to 2019 were reviewed. In these researches audit report lag was considered as a dependent variable and the characteristics of the Organizational complexity as an independent variable. CMA2 software is used in meta-analysis in order to perform the necessary calculations, including calculating the effect size, after collecting the desired variables from the relevant research. Results: The results of this study shows that there is a negative relationship between the firm size and the audit report lag, while other characteristics, extraordinary items, subsidiary, merger or acquisition, foreign sales, restatement of financial statements and Business segments of the company have a positive relationship with the audit report lag. Conclusion: Considering the expansion of accounting and auditing knowledge and the importance of providing timely information for financial and economic decisions, the factors that cause delays in the submission of audit reports and ultimately audited financial statements are very important. The delay in submitting the audit report causes an imbalance in the level of access of users to financial information, which can ultimately affect the capital market transactions and the value of the company. The conclusion of the present meta-analysis showed that one of the complexity criteria used in most studies is the size of the company. Larger companies, with more resources and facilities, seek for faster auditing and reduce delays in the audit report. It can also be stated that the existence of other criteria related to the complexity of the company will lead to the expansion of the audit process and increase the delay in submitting the audit report.
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