حسابرسان با به کارگیری استانداردهای حسابداری و حسابرسی به دنبال ارتقای کیفیت گزارشگری مالی و اطمینان از اطلاعات حسابداری هستند. بسیاری از مطالعات تجربی در مورد خدمات حسابرسی نشان می­دهد که ویژگی­های حسابرس مانند تخصص و دوره تصدی، به طور مثبت با کیفیت گزارشگری مالی مرتبط است (ساری[1]، 2018). با این حال، شواهد تجربی کمی در مورد نقش تعدیل­کننده ویژگی­های مشتری در رابطه بین ویژگی­های حسابرس و کیفیت گزارشگری مالی وجود دارد (یوان[2] و همکاران، 2016). علاوه بر این، استاندارد حسابرسی ایران[3] شماره 315 که مشابه استاندارد بین­المللی حسابرسی[4] شماره 315 است، حسابرسان را ملزم می­کند که در هنگام برنامه­ریزی حسابرسی از استراتژی­ها و ریسک­های تجاری شرکت آگاهی کافی داشته باشند. شواهد تجربی قبلی نشان می­دهد که ویژگی­های مشتری (مانند استراتژی کسب­و­کار مشتری و اندازه مشتری) با کیفیت گزارشگری مالی مرتبط است (یوان و همکاران، 2016؛ مشایخی[5] و همکاران، 2018). استراتژی کسب­و­کار در توسعه یک شرکت بسیار مهم است و مسیر پیشرفت و توسعه آن را در طول زمان تعیین می­کند. برخی از شرکت­ها از استراتژی مرسوم صنعت در صنعت خود استفاده می­کنند تا از ریسک اجتناب کنند و به طور پیوسته به جلو حرکت کنند. با این حال، برخی از شرکت­ها از استراتژی­های متفاوتی برای پذیرش ریسک­های بالاتر و ایجاد ثروت برای سهامداران استفاده می­کنند (چن[6]، 2021).

انحراف استراتژی مشتری می­تواند بر ویژگی­های حسابرسی (مانند تخصص حسابرس در صنعت و دوره تصدی حسابرس) تأثیر بگذارد. یوان و همکاران (2016) و ساری (2018) استدلال می­کنند که انحراف استراتژی مشتری می­تواند منجر به مزایای دانش حسابرسان خاص صنعت شود. آنها اشاره می­کنند که حسابرسان خبره بیشتر از حسابرسان غیرمتخصص با شرکت­هایی با استراتژی­های انحرافی مواجه می­شوند و بنابراین دانش بیشتری دارند. تحقیقات تجربی قبلی نشان می‌دهد که انحراف استراتژی می‌تواند بر تصدی حسابرس تأثیر بگذارد (یوآن[7] و همکاران، 2016). یوان و همکاران (2016) اشاره کرد که شرکت‌هایی با استراتژی‌های انحرافی به احتمال زیاد مشکلات عدم تقارن اطلاعاتی دارند. بنابراین، با افزایش دوره تصدی حسابرس، می­توان انتظار داشت که دانش حسابرس از انحراف استراتژی افزایش یابد. سرینیدی و همکاران (2010) استدلال می­کنند که با دوره­های تصدی طولانی­تر، انتظار می­رود که یادگیری حسابرس از دانش خاص مشتری بهتر تکمیل شود. چن و همکاران (2017) بیان می­کند که استراتژی تجاری یک شرکت با نوع گزارش حسابرس (یعنی تداوم فعالیت و ضعف با اهمیت) مرتبط است.

[1] Sari

[2] Yuan

[3] IAS

[4] ISA

[5] Mashayekhi

[6] Chen

[7] Yuan

2-1-3- ادبیات ویژگی های حسابرس... 3

2-1-3-1- تجربه حسابرس... 4

2-1-3-2- استقلال حسابرس... 7

2-1-3-2-1- عوامل مؤثر بر انتخاب حسابرس مستقل. 14

2-1-3-2-1-1- عوامل مرتبط با محیط حسابرسی.. 15

2-1-3-2-1-2- عوامل مرتبط با ویژگی های صاحبکار. 16

2-1-3-2-1-3- عوامل مرتبط با خدمات حسابرسی.. 16

2-1-3-3- صلاحیت حسابرس... 16

2-1-3-3-1- ویژگی های شخصیتی و صلاحیت حسابرس... 20

2-3- پیشینه پژوهش... 22

2-3-1- پیشینه داخلی.. 22

2-3-2- پیشینه خارجی.. 23

منابع   26

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