The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information

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; EBRAHIMI MOHAMMAD REZA

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

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2016 | Volume:5 | Issue:18 Page(s): 1-13

Download Full-Text

Persian Verion

View:

532

Download:

Cites:

Information Journal Paper

Title

The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information

Author(s)

HAJIHA ZOHREH | EBRAHIMI MOHAMMAD REZA | Issue Writer Certificate

Keywords

Audit OpinionQ2

Audit Opinion ImprovementQ2

Information DisclosureQ1

Annual Financial ReportingQ2

interim Financial ReportingQ2

Abstract

This research investigates the impact of Audit Opinion improvement and it is magnitude on disclosure timing of annual and interim financial information of firms listed in Tehran Stock Exchange (TSE). It is assumed that Audit Opinion improvement is good news about firm. In addition, firms disclose good news earlier than bad news. So it is expected that firms with improvement in Audit Opinion of current year relative to previous year, issue their annual and interval reports earlier than others do. For this purpose, five hypotheses are developed and tested. The first two hypotheses address timing of annual financial information and next two hypotheses address that of interim financial information. The last hypothesis compares the impact of Audit Opinion types on timing of annual and interim Financial Reporting. In this research, data of 95 firms listed in Tehran Stock Exchange (TSE) between 2006 and 2013 are analyzed. This research is descriptive-correlative one which uses panel-data regression to analyze data. The results of hypotheses show that Audit Opinion type impacts on timing of Annual Financial Reporting. Audit Opinion improvement also gives rise to earlier Annual Financial Reporting. The results show that Audit Opinion type and Audit Opinion improvement have significant influence on timing of interval financial reports. Results of fifth hypothesis test also show that the impact of Audit Opinion types is greater on interim Financial Reporting than Annual Financial Reporting.

Cites

No record.

References

No record.

Cite

APA: Copy

HAJIHA, ZOHREH, & EBRAHIMI, MOHAMMAD REZA. (2016). The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 5(18 ), 1-13. SID. https://sid.ir/paper/237996/en

Vancouver: Copy

HAJIHA ZOHREH, EBRAHIMI MOHAMMAD REZA. The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2016;5(18 ):1-13. Available from: https://sid.ir/paper/237996/en

IEEE: Copy

ZOHREH HAJIHA, and MOHAMMAD REZA EBRAHIMI, “The Relationship of Audit Opinion Improvement and the Disclosure timing of annual and interval financial information,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 5, no. 18 , pp. 1–13, 2016, [Online]. Available: https://sid.ir/paper/237996/en

Related Journal Papers