Corporate Governance Effect on Audit Report Lag in Iran Insurance Industry

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Yalfani Amir; NORAVESH IRAJ; Taleb niya Ghodratalah; ASGHARIZADE EZATOLLAH

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Paper Information

Journal: The Financial Accounting and Auditing Researches Year:2021 | Volume:13 | Issue:50 Page(s): 149-171

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Title

Corporate Governance Effect on Audit Report Lag in Iran Insurance Industry

Author(s)

Yalfani Amir | NORAVESH IRAJ | Taleb niya Ghodratalah | ASGHARIZADE EZATOLLAH | Issue Writer Certificate

Keywords

Audit Report LagQ1

the Insurance IndustryQ1

Corporate GovernanceQ2

Abstract

Corporate Governance is one of the effective factors on the companies’ performance in various industries. One of the factors affected by this parameter is the quality of proposing financial statements or Audit Report Lag. This paper attempts to examine the Corporate Governance relationship with the Audit Report Lag in the Insurance Industry. The statistical population of the study was insurance companies active in Iran Insurance Industry and the statistical sample is insurance companies listed on the Tehran Stock Exchange. For this purpose, the listed insurance companies in the Tehran securities exchange were examined. From the time difference between The end of the financial. year and the date of the annual audit report have been used as a measure Of Audit Report Lag. In order to test the research hypotheses of multivariate regression statistical technique Based on composite data used. The results obtained from model showed that in insurance companies, management influence and the board independence, had significant and positive relationship with Audit Report Lag. The results also indicated that institutional ownership had a negative. Overall, the results show that Corporate Governance factors had a significant relationship with the Audit Report Lag.

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APA: Copy

Yalfani, Amir, NORAVESH, IRAJ, Taleb niya, Ghodratalah, & ASGHARIZADE, EZATOLLAH. (2021). Corporate Governance Effect on Audit Report Lag in Iran Insurance Industry. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 13(50 ), 149-171. SID. https://sid.ir/paper/387326/en

Vancouver: Copy

Yalfani Amir, NORAVESH IRAJ, Taleb niya Ghodratalah, ASGHARIZADE EZATOLLAH. Corporate Governance Effect on Audit Report Lag in Iran Insurance Industry. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2021;13(50 ):149-171. Available from: https://sid.ir/paper/387326/en

IEEE: Copy

Amir Yalfani, IRAJ NORAVESH, Ghodratalah Taleb niya, and EZATOLLAH ASGHARIZADE, “Corporate Governance Effect on Audit Report Lag in Iran Insurance Industry,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 13, no. 50 , pp. 149–171, 2021, [Online]. Available: https://sid.ir/paper/387326/en

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