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بررسی تأثیر کیفیت حسابرسی، اجتناب مالیاتی و توسعه اقتصادی بر توسعه حسابداری در ایران | ||
حسابداری سلامت | ||
مقاله 6، دوره 7، شماره 1 - شماره پیاپی 19، فروردین 1397، صفحه 127-153 اصل مقاله (1.67 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.30476/jha.2018.40602 | ||
نویسندگان | ||
علیرضا مهدوی تیلهنوئی* 1؛ دکتر علی ذبیحی زرینکلایی* 2 | ||
1دانشجوی دکتری، گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران. | ||
2استادیار، گروه حسابداری، واحد ساری، دانشگاه آزاد اسلامی، ساری، ایران. | ||
چکیده | ||
مقدمه: الگوسازی توسعه حسابداری را میتوان فرآیند بسیار پویایی دانست که عوامل محیطی و محاطی این حرفه میتواند در طول زمان و به شکل اقتضایی بر آن تأثیر بگذارد. بر این اساس، پژوهش حاضر با هدف تبیین و ارائه الگوی اقتضایی برای توسعه حسابداری در ایران انجام شده است. روش پژوهش: این پژوهش از نوع شبهتجربی بوده و با رویکرد پسرویدادی انجام شده است. به این منظور از دادههای مربوط به 183 شرکت پذیرفته شده در بورس اوراق بهادار تهران در بازه زمانی 1395-1386 و همچنین سایر دادههای ملی مربوط به متغیرهای پژوهش استفاده و از طریق روش الگوسازی معادلات ساختاری از نوع رگرسیون چند متغیره به الگوسازی توسعه حسابداری پرداخته شد. یافتهها: نتایج پژوهش نشان داد که توسعه اقتصادی و کیفیت حسابرسی به طور مستقیم بر توسعه حسابداری تأثیرگذار است اما کیفیت حسابرسی از طریق متغیر میانجی اجتناب مالیاتی بر توسعه حسابداری تأثیری ندارد. افزون براین، متغیر اجتناب مالیاتی اثر منفی و معنیداری بر توسعه حسابداری دارد. نتیجهگیری: رشد و توسعه اقتصاد کشور منجر به توسعه حرفه حسابداری و ارتقاء کیفیت گزارشگری مالی شرکتها میشود. شواهد گویای این مطلب است که ارتقاء کیفیت حرفه حسابرسی از طریق شاخصهایی نظیر رتبهبندی مؤسسات حسابرسی و ادغام مؤسسات حسابرسی نیز موجب رشد و توسعه حرفه حسابداری میشود. با وجود ضعف وصول درآمد مالیاتی در ایران، نهادینهکردن فرهنگ پرداخت مالیات نیز گامی مؤثر در جهت توسعه حسابداری و کیفیت گزارشگری مالی است. | ||
کلیدواژهها | ||
اجتناب مالیاتی؛ الگوسازی معادلات ساختاری؛ توسعه اقتصادی؛ توسعه حسابداری؛ کیفیت حسابرسی | ||
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مراجع | ||
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