INTERNAL CONTROL WEAKNESSES AND AUDIT REPORT LAG

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

HAJIHA ZOHREH; ORADI JAVAD; SALEH ABADI MEHRI

Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: FINANCIAL ACCOUNTING Year:2017 | Volume:9 | Issue:33 Page(s): 78-96

Download Full-Text

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Persian Verion

View:

3,587

Download:

Cites:

Information Journal Paper

Title

INTERNAL CONTROL WEAKNESSES AND AUDIT REPORT LAG

Author(s)

HAJIHA ZOHREH | ORADI JAVAD | SALEH ABADI MEHRI | Issue Writer Certificate

Keywords

INTERNAL CONTROL WEAKNESSESQ1

AUDIT REPORT LAGQ1

IRAN'S AUDIT STANDARDSQ1

Abstract

According to audit standards, internal controls affect the auditor’s reliance on collected auditing evidence and the process of determining the type, nature, and timing of engagement and the range of audit methods. This research aims at exploring the effects of internal controls quality on AUDIT REPORT LAG on the firms enlisted in Tehran Stock Exchange. To this end, the research data for the period after the enactment of internal controls instructions, during the years from 2012 to 2015 were analyzed. The results indicate a significant, positive relationship between INTERNAL CONTROL WEAKNESSES and AUDIT REPORT LAG. In other words, not weakness in internal controls is associated with punctual audit report. The research findings provide empirical evidence regarding the common viewpoint in audit standards, based on which internal controls affect the process of determining the timing of audit engagement.

Cites

No record.

References

No record.

Cite

APA: Copy

HAJIHA, ZOHREH, ORADI, JAVAD, & SALEH ABADI, MEHRI. (2017). INTERNAL CONTROL WEAKNESSES AND AUDIT REPORT LAG. FINANCIAL ACCOUNTING, 9(33), 78-96. SID. https://sid.ir/paper/168162/en

Vancouver: Copy

HAJIHA ZOHREH, ORADI JAVAD, SALEH ABADI MEHRI. INTERNAL CONTROL WEAKNESSES AND AUDIT REPORT LAG. FINANCIAL ACCOUNTING[Internet]. 2017;9(33):78-96. Available from: https://sid.ir/paper/168162/en

IEEE: Copy

ZOHREH HAJIHA, JAVAD ORADI, and MEHRI SALEH ABADI, “INTERNAL CONTROL WEAKNESSES AND AUDIT REPORT LAG,” FINANCIAL ACCOUNTING, vol. 9, no. 33, pp. 78–96, 2017, [Online]. Available: https://sid.ir/paper/168162/en

Related Journal Papers