تحلیل احساسی صورت‌های مالی حسابداری و اثر اظهارنظر حسابرس بر نحوه ارائه گزارش حسابرسی

نوع مقاله : پژوهشی

نویسنده
سمانه کم گو
دانشجوی دکتری حسابداری، دانشگاه نور، واحد نور، استان مازندران، ایران.
10.22034/smajournal.2026.544761.1133
چکیده
هدف پژوهش حاضر، بررسی اثر تحلیل احساسی صورت‌های مالی حسابداری بر نوع اظهارنظر حسابرس و نقش مداخله‌گر رفتار حسابداری و بازخورد حسابرس در این رابطه است. انگیزه اصلی تحقیق از این واقعیت ناشی می‌شود که لحن و محتوای احساسی گزارش‌های مالی می‌تواند موجب تحریف درک ذی‌نفعان، کتمان واقعیت‌های مالی و افزایش احتمال رسوایی‌های سازمانی شود. جامعه آماری پژوهش شامل کلیه شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران طی دوره 1393 تا 1403 بوده و نمونه‌ای متشکل از 150 صورت مالی حسابرسی‌شده شرکت‌های خصوصی با روش نمونه‌گیری تصادفی طبقه‌بندی‌شده انتخاب شد. داده‌های پژوهش از طریق پرسشنامه استاندارد و تحلیل محتوای متون صورت‌های مالی جمع‌آوری، و با استفاده از مدل معادلات ساختاری و نرم‌افزار EViews تحلیل شد. یافته‌ها نشان داد که لحن احساسی صورت‌های مالی با ضریب β=0.64 و سطح اطمینان 99 درصد بر نوع اظهارنظر حسابرس اثر مثبت و معناداری دارد؛ به این معنا که افزایش شدت لحن احساسی، احتمال ارائه گزارش مشروط یا مردود از سوی حسابرس را بیشتر می‌کند. همچنین، رفتار حسابداری (β=0.41) و بازخورد حسابرس (β=0.37) هر دو اثر معناداری بر نوع اظهارنظر داشتند. اثر تعاملی لحن احساسی و بازخورد حسابرس نیز مثبت و معنادار بود (β=0.22) که نشان می‌دهد بازخورد حسابرس می‌تواند شدت اثر لحن احساسی بر نتیجه حسابرسی را تعدیل کند، هرچند این اثر به‌طور کامل حذف نمی‌شود. نتایج بیانگر ضرورت کنترل سوگیری‌های احساسی در گزارشگری مالی و ارتقاء تعامل انتقادی بین حسابداران و حسابرسان است.
کلیدواژه‌ها
تحلیل احساسی
صورت‌های مالی حسابداری
اظهارنظر حسابرس
رفتار حسابداری
بازخورد حسابرس
موضوعات

عنوان مقاله English

Emotional Analysis of Accounting Financial Statements and the Effect of Auditor's Opinion on the Method of Presenting the Audit Report

نویسنده English

Samaneh Kamgoo
PhD student in Accounting, Noor University, Noor Branch, Mazandaran Province, Iran.
چکیده English

The present study aims to examine the impact of emotional sentiment analysis of accounting financial statements on the type of auditor’s opinion, as well as the mediating role of accounting behavior and auditor feedback in this relationship. The main motivation for this research stems from the fact that the tone and emotional content of financial reports can distort stakeholders’ perceptions, conceal financial realities, and increase the likelihood of corporate scandals. The statistical population of the study included all companies listed on the Tehran Stock Exchange during the period 2014–2024, and a sample of 150 audited financial statements from private companies was selected through stratified random sampling. Research data were collected using a standardized questionnaire and content analysis of financial statement texts, and analyzed using structural equation modeling and EViews software. The findings revealed that the emotional tone of financial statements has a positive and significant effect on the auditor’s opinion; meaning that the stronger the emotional tone, the higher the likelihood of a qualified or adverse audit report. In addition, accounting behavior (β = 0.41) and auditor feedback (β = 0.37) both had significant effects on the type of auditor’s opinion. The interactive effect of emotional tone and auditor feedback was also positive and significant (β = 0.22), indicating that auditor feedback can moderate the impact of emotional tone on the audit outcome, although it does not entirely eliminate this effect. These results highlight the necessity of controlling emotional biases in financial reporting between accountants and auditors.

کلیدواژه‌ها English

Sentiment Analysis
Accounting Financial Statements
Auditor&‌‌rsquo
s Opinion
Accounting Behavior
Auditor Feedback
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فصلنامه حسابداری مدیریت راهبردی
دوره 3، شماره 1 - شماره پیاپی 1
بهار
بهار 1405
صفحه 49-74