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

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

video

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

sound

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

Persian Version

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

View:

426
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Download:

0
مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Cites:

Information Journal Paper

Title

Related Party Transactions and the Relation between Political Connections and Audit Report Lag

Pages

  249-268

Abstract

 The purpose of this study is to explain the moderating role of Related Party Transactions in the relation between Political Connections and Audit Report Lag. One of the criteria for financial reporting quality is being up-todate. On the other hand, in politically minded firms, managers find incentives for potential benefits, which can lead to a loss of their rights. The sample of this research consists of 156 firms listed in Tehran Stock Exchange during the period of 2012 to 2016. The research findings based on the panel data and multi-variate linear regression analysis show that Political Connections lead to an increase in the Audit Report Lag. Related Party Transactions increase the Audit Report Lag as well as strengthen the relation between Political Connections and the Audit Report Lag. This confirms that firms with a political relationship with dealers use Related Party Transactions to hide some transactions they do.

Cites

  • No record.

    • References

  • No record.

    • Cite

    APA: Copy

    SALEHI, MEHDI, TOORCHI, MAHMOUD, & Abdollah Nezhad, Reza. (2020). Related Party Transactions and the Relation between Political Connections and Audit Report Lag. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, 9(36 ), 249-268. SID. https://sid.ir/paper/388343/en

    Vancouver: Copy

    SALEHI MEHDI, TOORCHI MAHMOUD, Abdollah Nezhad Reza. Related Party Transactions and the Relation between Political Connections and Audit Report Lag. JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING[Internet]. 2020;9(36 ):249-268. Available from: https://sid.ir/paper/388343/en

    IEEE: Copy

    MEHDI SALEHI, MAHMOUD TOORCHI, and Reza Abdollah Nezhad, “Related Party Transactions and the Relation between Political Connections and Audit Report Lag,” JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING, vol. 9, no. 36 , pp. 249–268, 2020, [Online]. Available: https://sid.ir/paper/388343/en

    Related Journal Papers

  • No record.

    • Related Seminar Papers

  • No record.

    • Related Plans

  • No record.

    • Recommended Workshops






    Move to top
    telegram sharing button
    whatsapp sharing button
    linkedin sharing button
    twitter sharing button
    email sharing button
    email sharing button
    email sharing button
    sharethis sharing button