INVESTIGATING EFFECTIVENESS OF AUDIT QUALITY ON REDUCTION OF AUDIT REPORT DELAY IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

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MAHDAVI GHOLAMHOSSEIN; HOSSEINI NIA SOMAYYEH

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Journal: JOURNAL OF ACCOUNTING KNOWLEDGE Year:2015 | Volume:6 | Issue:21 Page(s): 7-30

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Information Journal Paper

Title

INVESTIGATING EFFECTIVENESS OF AUDIT QUALITY ON REDUCTION OF AUDIT REPORT DELAY IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE

Author(s)

MAHDAVI GHOLAMHOSSEIN | HOSSEINI NIA SOMAYYEH | Issue Writer Certificate

Keywords

QUALITYQ1

AUDITOR CHANGEQ2

AUDITOR INDUSTRY SPECIALIZATIONQ1

TYPE OF AUDITOR’S REPORT AND AUDIT REPORT DELAYQ1

Abstract

It is important to understand the factors that affect audit report delay, since this directly affects the timeliness of financial reporting, which is one of the most important qualitative attributes of financial statements. Old accounting information has not worth in the economic and financial decisions. This paper investigated the relationship between effectiveness of the audit QUALITY (in terms of AUDITOR CHANGE, AUDITOR INDUSTRY SPECIALIZATION and type of auditor’s report) and reduction of audit report delay for the companies listed in the Tehran Stock Exchange.In this study, the sample consists of 64 companies in the period 2005-2012, and for testing the hypothesis the statistical panel data regression was used. The results showed that there is a positive and significant relationship between types of auditor’s report with audit report delay. That is, audit report delay is higher for receiving qualified audit report. Also, the results showed that there is not a significant relationship between either AUDITOR CHANGE or AUDITOR INDUSTRY SPECIALIZATION and audit report delay. That is, AUDITOR CHANGE and AUDITOR INDUSTRY SPECIALIZATION do not lead to reduction in audit report delay.

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بررسی تاثیر کیفیت سود گزارش شده بر کارایی واحدهای اقتصادی با استفاده از تحلیل پوششی داده ها

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APA: Copy

MAHDAVI, GHOLAMHOSSEIN, & HOSSEINI NIA, SOMAYYEH. (2015). INVESTIGATING EFFECTIVENESS OF AUDIT QUALITY ON REDUCTION OF AUDIT REPORT DELAY IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE, 6(21), 7-30. SID. https://sid.ir/paper/163317/en

Vancouver: Copy

MAHDAVI GHOLAMHOSSEIN, HOSSEINI NIA SOMAYYEH. INVESTIGATING EFFECTIVENESS OF AUDIT QUALITY ON REDUCTION OF AUDIT REPORT DELAY IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE. JOURNAL OF ACCOUNTING KNOWLEDGE[Internet]. 2015;6(21):7-30. Available from: https://sid.ir/paper/163317/en

IEEE: Copy

GHOLAMHOSSEIN MAHDAVI, and SOMAYYEH HOSSEINI NIA, “INVESTIGATING EFFECTIVENESS OF AUDIT QUALITY ON REDUCTION OF AUDIT REPORT DELAY IN COMPANIES LISTED IN TEHRAN STOCK EXCHANGE,” JOURNAL OF ACCOUNTING KNOWLEDGE, vol. 6, no. 21, pp. 7–30, 2015, [Online]. Available: https://sid.ir/paper/163317/en

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