بررسی تجربی تاثیرگذاری محافظه‌کاری حسابرس در ممانعت از قیمت‌گذاری نادرست سهام

افالَ٘ٛی، ٖجبؼ‌.)1395(‌.تٛا‌ٖپبییٗ ؾٟبٔساضا‌ٖزض‌پطزاظـ‌اَالٖبت٘‌ٚ‌مف‌آ‌ٖزض‌لیٕتٌصاضی‌
٘بزضؾت‌ؾٟب‌ْقطوتٞ‌ب‌.زا٘فٔ‌بِی تحّیُ اٚضاق‌ثٟبزاض )ُٔبِٗبتٔ‌بِی(9‌،)30(‌.66-55‌،
ثبزآٚضٟ٘ٙسی، ‌ی٘ٛؽ؛ ‌ؾطافطاظ، ‌اِٟٝ )1397(. اضتجبٌ ‌ثیٗ ‌لیٕتٌصاضی ٘‌بزضؾت ‌ؾٟبْ ٚ‌ ٔ‌یعا‌ٖ
ؾطٔبیٌٝصاضیٞبی‌قطوت‌ثب‌تأویس‌ثط ٘‌مفٔ‌حسٚزیتٞبیٔ‌بِیٚ‌ ‌افک‌ظٔب٘ی‌ؾطٔبیٌٝصاضی‌
ؾٟبٔساضا‌.ٖزا٘فٔ‌بِی‌تحّی‌ُاٚضاق‌ثٟبزاض. 2 )37(.137-119.
ذسازایِٚ‌،ی؛ٛ٘‌ضٚظیٔ‌،حٕس)1395(‌لیٕتٌصاضی٘‌بزضؾت‌ؾٟب‌ٚ‌ْضفتبض‌ؾطٔبیٌ‌ٝصاضی‌قطوتٞ‌ب‌.
قٛاٞسی‌اظٓ٘‌طی‌ٝاضیبی‌ؾٟبٔساضا‌.ٖپیکطفتٞ‌بی‌حؿبثساضی8‌،)2(‌،نم.122-93
زا٘کٛضٞ‌،بزی؛‌ثطازضا‌ٖحؿٗظاز‌،ٜضؾ‌َٛ)1398(‌تبحیطٔ‌حبف‌ٝٓوبضی‌حؿبثطؼ‌ثط‌اضظـ‌قطوت‌.
ٞفسٕٞیٕٞ‌ٗبیفّٔ‌ی‌حؿبثساضی‌ایطا‌.ٖزا٘کٍب‌ٜپطزیؽ‌ل‌.ٓایطا.ٖ
ضؾتٕی، ٞٚبة؛ ٔحٕسی، ٟٔسی؛ وبضٌط، حبٔس. ‌)1402(. ‌تبحیطٔ‌حبفٝٓوبضی‌حؿبثطؼ‌ثطٔ‌حتٛای‌
اَالٖبتی‌ؾٛز ‌ثب ِ‌حب‌ِوطزٖ ٘‌مف‌لبثّیتٔ‌مبیؿٝ ‌اَالٖبت‌حؿبثساضی. ‌ زا٘ف‌حؿبثساضی‌
ٔبِی10‌.)4(.123-103‌،
ضحٕب٘یبٖ ‌وٛقىىی، ٖجساِطؾَٛ؛ ‌نفبض، آضٔی.ٗ ‌)1402(. ‌تبحیط ٚ‌اٌطایی ٖ‌مبیس ‌ؾطٔبیٌٝصاضاٖ ‌ثط‌
لیٕتٌصاضی٘‌بزضؾت‌ؾٟب‌ْثب‌تٛر‌ٝث٘‌ٝمف‌ویفیت‌اَالٖبتٔ‌بِیٖ‌ٚ‌س‌ْتمبض‌ٖاَالٖبتی‌زض‌
ثبظاض‌ؾطٔبی‌ٝایطا.ٖ پیکطفتٞبی‌حؿبثساضی15‌،)1(.27-1‌،
ضیٛی‌ذؿطٚقبٞی‌،ؾیسٟٔسی؛‌ظیٙبِیٔ‌،ٟسی؛‌ثطازضا‌ٖحؿٗظاز‌،ٜضؾَٛ)1401(‌تبحیطِٛٔ‌فٞٝبی‌
پیچیسٌی ‌اَالٖبتی، ّٕٖ‌یبتی ٚ‌ ‌ضاٞجطی ‌قطوتی ‌ثط ‌لیٕتٌصاضی ٘‌بزضؾت ‌ؾٟب.ْ ‌تحمیمبت‌
ٔبِی24‌،)3(.452-431‌،
ظِمی، حؿٗ؛‌ثیبت، ٔطتًی‌.)1394(٘‌.مف‌زیسٌب‌ٜحؿبثساضیٔ‌حبف‌ٝٓوبضی‌زضٔ‌سیطیت٘‌مسیٍٙی.
پػٞٚفٞ‌بی‌تزطثی‌حؿبثساضی. 5)4(.28-15‌،
فطٚغی‌،زاضیٛـ؛‌فطٚغی‌اثطیٔ‌،یخٓ؛‌وبْٕی‌،ایطد)1399(‌تبحیط‌ضیؿه‌ثطآٚضز‌ذُطٚ‌ضقىؿتٍی‌ثط‌
ٔحبف‌ٝٓوبضی‌حؿبثطؼٔ‌.ز‌ّٝزا٘ف‌حؿبثساضی11‌.)3(.97-67‌‌،
لطثب٘ی، ‌ثٟعاز؛ ‌پٛضَبٞط ‌السا،ْ ‌فطظاٝ٘؛ ‌ضٕٙٞبی ‌ضٚزپکتی، ‌فطیسٖٚ)1401( ‌تبحیط ٔ‌حبفٝٓ ‌وبضی‌
حؿبثطؼٚ‌ٚ‌رٛزٖ‌س‌ْلُٗیت‌ؾیبؾتٞبی‌التهبزی‌ثط‌ویفیت‌ؾٛز‌.لًبٚت‌ٚ‌تهٕیٌٓیطی‌
زض‌حؿبثساضی‌ٚ‌حؿبثطؾی‌.قٕبضٜ)2(.25-1‌،
وطزؾتب٘ی، ‌غالٔطیب ٚ ‌اثطاٞیٕی، ‌تٟٕیٝٙ ‌)1392(‌ثطضؾی‌ضاثُٝ ‌ثی‌ٗویفیت‌افکب ٚ‌ ‌لیٕتٌصاضی‌
10 هجله پیشزفتهای حسابداری، دوره پانشدهن، شواره دوم، پاییش و سهستاى 2041
٘بزضؾت‌الب‌ِٓتٟٗسی‌ٚ‌رطیب٘‌ٖمسی‌.تحمیمبت‌حؿبثساضی‌ٚ‌حؿبثطؾی‌،19‌،نم.53-38‌
ٔکبیری‌،ثیتب؛‌یبؾی‌،ٗأیٗ)1401(‌اضایٔ‌ٝسٖٛ‌َاٛٔ‌ُٔحط‌ثط‌لیٕتٌصاضی‌وٕتط‌اظٚ‌ال‌ٕزضٖ‌طی‌ٝ
ٞبی ‌اِٚیٝ ‌ثب ‌تبویس ‌ثط ٘‌مف‌اَالٖبت‌حؿبثساضی. ‌پػٞٚفٞ‌بی ‌تزطثی ‌حؿبثساضی، 5‌)44(‌،
نم.214-175
ٛ٘ضٚظیٔ‌،حٕس‌ٚ‌ذسازازیِٚ‌،ی‌)1395(ٞ‌عیٝٙ ٕ٘بیٙسٌی‌رطیب٘‌ٖمس‌آظاز‌ٚ‌لیٕتٌصاضی٘‌بزضؾت‌
ؾٟبْ ‌زض ‌قطوتٞبی ‌پصیطفتٝقسٜ ‌زض ‌ثٛضؼ ‌اٚضاق ‌ثٟبزاض ‌تٟطا.ٖ ‌فهّٙبٝٔ ‌پػٞٚفٞبی
حؿبثساضیٔ‌بِی )2(.100-15‌،14
ٛ٘ضٚظیٔ‌،حٕس؛‌تمی‌پٛضٌ‌یال٘ی‌،یٛؾف؛‌فطری‌،رٗفط)1397(٘‌مف‌تٗسیّی‌ؾٟبٔساض٘‌ٖٟبزی‌زض‌
ضاث‌ُٝثی‌ٗلیٕتٌصاضی٘‌بزضؾت‌ؾٟب‌ٚ‌ْؾطٔبیٌ‌ٝصاضی‌زض‌قطوتٞ‌ب‌.چک‌ٓا٘ساظ‌حؿبثساضی‌ٚ‌
ٔسیطیت‌.زٚض1‌ٜ)3(.54-43‌،
٘یى،ٛ ٞ‌ب٘یٝ؛ ‌اثطاٞیٕی، ‌ؾیسوبْٓ؛ ‌رالِی، ‌فبَٕٝ)1399( ٌ‌طایف‌احؿبؾی ‌ؾطٔبیٝ ٌ‌صاض، ٛ٘‌ؾب‌ٖ
پصیطی‌غیط‌ؾیؿتٕبتیه‌ٚ‌لیٕتٌصاضی٘‌بزضؾت‌ؾٟب‌ْزض‌قطوتٞ‌بی‌پصیطفت‌ٝقس‌ٜزض‌ثٛضؼ‌
اٚضاق‌ثٟبزاض‌تٟطا‌.ٖضاٞجطزٔ‌سیطتٔ‌بِی28‌،)3(.85-65‌،
ٚفبزاض، ٖ‌جبؼ؛ ‌زازث،ٝ ‌فب.َٕٝ )1395(. وتبة ‌رّس ‌حؿبثطؾی ‌ثط ‌اؾبؼ ‌اؾتب٘ساضزٞبی ‌حؿبثساضی‌
ایطا‌،ٖا٘تکبضات‌ویٔٛطث.
ٚلفی‌،ؾیسحؿبْ؛‌اقى‌،ٜٛآظازٜ)1400(‌ثطضؾی‌تبحیطٖ‌س‌ْتمبض‌ٖاَالٖبتی‌ثط‌لیٕتٌصاضی٘‌بزضؾت‌
ؾٟب‌ْثب‌تبویس‌ثط٘‌مف‌اضتجب‌ٌؾیبؾی‌قطوت‌.پیکطفتٞبی‌حؿبثساضی13‌،)2(.358-325‌،
قزبٖی، ٔ‌طییٝ؛ ٖجساِجبلی ُٖ‌بآثبزی، ٖجسإِزیس ٚ قیطٚا٘ی، ّٖیطیب. ‌)1399( ‌ثطضؾی ‌تأحیط‌
ٛ٘ؾب٘بت‌غیط‌ؾیؿتٕبتیه‌ثط‌لیٕتٌصاضی٘‌بزضؾت: ‌قٛاٞسی‌اظ ‌قطوتٞبی‌پصیطفتٝقسٜ ‌زض‌
ثٛضؼ‌اٚضاق‌ثٟبزاض‌تٟطا.ٖ ٘کطی‌ٝپػٞٚفٞ‌بی‌حؿبثساضیٔ‌بِی 12)4(‌.100-79‌،
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