THE IMPACT OF INTERNAL AUDIT FUNCTION QUALITY ON INDEPENDENT AUDIT DELAY

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HAJIHA ZOHREH; RAFIEE AZADEH

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Journal Paper

Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2015 | Volume:6 | Issue:24 Page(s): 121-137

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Title

THE IMPACT OF INTERNAL AUDIT FUNCTION QUALITY ON INDEPENDENT AUDIT DELAY

Author(s)

HAJIHA ZOHREH | RAFIEE AZADEH | Issue Writer Certificate

Keywords

INTERNAL AUDIT FUNCTIONQ1

AUDIT DELAYQ2

OBJECTIVITYQ2

AGE OF INTERNAL AUDIT UNIT AND SIZE OF INTERNAL AUDIT UNITQ2

Abstract

This study examines the role of INTERNAL AUDIT FUNCTION (IAF) in the timeliness of financial audit. AUDIT DELAY is the number of days between a firm’s fiscal year-end and the audit report date. This delay reduces the access to information among market participants and potentially reduces the information content of accounting reports. AUDIT DELAY also serves as a proxy for audit efficiency. Therefore, this research has been lunched using data from 57 firms listed on Tehran Stock Exchange that their internal audit reports had been offered to audit committee or Board. In this research we used the survey method by questionnaire for gathering required data. Logit regression and Pearson correlation have been employed. We used OBJECTIVITY, AGE OF INTERNAL AUDIT UNIT AND SIZE OF INTERNAL AUDIT UNIT to measure IAF. The research results indicate that there are a negative relationship between OBJECTIVITY and size of internal audit unit with AUDIT DELAY; however, there is no significant relationship between age and AUDIT DELAY.

Cites

THE IMPACT OF INTERNAL AUDIT QUALITY ON INDEPENDENT AUDIT FEES

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APA: Copy

HAJIHA, ZOHREH, & RAFIEE, AZADEH. (2015). THE IMPACT OF INTERNAL AUDIT FUNCTION QUALITY ON INDEPENDENT AUDIT DELAY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(24), 121-137. SID. https://sid.ir/paper/198053/en

Vancouver: Copy

HAJIHA ZOHREH, RAFIEE AZADEH. THE IMPACT OF INTERNAL AUDIT FUNCTION QUALITY ON INDEPENDENT AUDIT DELAY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2015;6(24):121-137. Available from: https://sid.ir/paper/198053/en

IEEE: Copy

ZOHREH HAJIHA, and AZADEH RAFIEE, “THE IMPACT OF INTERNAL AUDIT FUNCTION QUALITY ON INDEPENDENT AUDIT DELAY,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 6, no. 24, pp. 121–137, 2015, [Online]. Available: https://sid.ir/paper/198053/en

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