FEATURES OF THE AUDIT COMMITTEE AND THE DELAY IN THE AUDIT REPORT

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LARI DASHTBAYAZ MAHMOUD; GHANNAD MOSTAFA; FAKOUR HOSSEIN

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2018 | Volume:10 | Issue:37 Page(s): 215-241

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Title

FEATURES OF THE AUDIT COMMITTEE AND THE DELAY IN THE AUDIT REPORT

Author(s)

LARI DASHTBAYAZ MAHMOUD | GHANNAD MOSTAFA | FAKOUR HOSSEIN | Issue Writer Certificate

Keywords

DELAY IN THE AUDIT REPORTQ2

THE AUDIT COMMITTEEQ1

THE QUALITY OF FINANCIAL REPORTINGQ1

SIGNALING THEORYQ2

Abstract

The aim of this study is to investigate the relationship between the features of THE AUDIT COMMITTEE and timely audit reports of listed companies on the Stock Exchange of Tehran. According to SIGNALING THEORY, providing timely financial statements by the companies, has informational content and impact on enterprise value; therefore, it is important to investigate the determinants of DELAY IN THE AUDIT REPORT. Formingaudit committee and disclosing its specifications, became mandatory till 2012 according to the guidelines of the Stock Organization; thus, in this research, the data from 201 firms listed in the Tehran Stock Exchange which has disclosed their audit committee profile is used to test the relationship between the features of THE AUDIT COMMITTEE and the delay in audit reports. The research method is quasi-experimental and correlational descriptive. To test the hypotheses of the research, the multivariate regression model was used. The results indicate that the size and history of forming audit committee and existence of members withfinancial specializations in audit committees, is related to reducing delays in the audit report; but the independence of THE AUDIT COMMITTEE and audit committee members experience, increased delays in audit report.

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APA: Copy

LARI DASHTBAYAZ, MAHMOUD, GHANNAD, MOSTAFA, & FAKOUR, HOSSEIN. (2018). FEATURES OF THE AUDIT COMMITTEE AND THE DELAY IN THE AUDIT REPORT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 10(37 ), 215-241. SID. https://sid.ir/paper/198018/en

Vancouver: Copy

LARI DASHTBAYAZ MAHMOUD, GHANNAD MOSTAFA, FAKOUR HOSSEIN. FEATURES OF THE AUDIT COMMITTEE AND THE DELAY IN THE AUDIT REPORT. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2018;10(37 ):215-241. Available from: https://sid.ir/paper/198018/en

IEEE: Copy

MAHMOUD LARI DASHTBAYAZ, MOSTAFA GHANNAD, and HOSSEIN FAKOUR, “FEATURES OF THE AUDIT COMMITTEE AND THE DELAY IN THE AUDIT REPORT,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 10, no. 37 , pp. 215–241, 2018, [Online]. Available: https://sid.ir/paper/198018/en

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