AUDIT OPINION IMPROVEMENT AND TIMING OF DISCLOSURE

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SEPASI SAHAR; ANVARI ROSTAMI ALI ASGHAR; MASOUDI ALI

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2016 | Volume:8 | Issue:29 Page(s): 0-0

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Title

AUDIT OPINION IMPROVEMENT AND TIMING OF DISCLOSURE

Author(s)

SEPASI SAHAR | ANVARI ROSTAMI ALI ASGHAR | MASOUDI ALI | Issue Writer Certificate

Keywords

AUDIT OPINIONQ2

TIMING OF FINANCIAL STATEMENT DISCLOSUREQ2

TEHRAN STOCK EXCHANGEQ2

Abstract

Since the financial information are sensitive over time, and their value and usefulness for making logical decisions by users reduces over time. Though, the more period between end of the year and the time of issuing financial statement reduces the value of information given to users’ increases. Method: This research is descriptive-correlational in methodology. The time period of research is from 1388 to 1391 implemented in TEHRAN STOCK EXCHANGE companies.Discussion: It is assumed that change in AUDIT OPINION is related to timing of earnings announcement. In addition, timing of earnings announcement is sooner in companies that their AUDIT OPINION improvement in current period compared to previous.Conclusion: Result of research shows that companies that have improved AUDIT OPINION, disclose their financial statement sooner. In other hand, type of AUDIT OPINION and also the change in AUDIT OPINION affects the earnings timeliness.

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APA: Copy

SEPASI, SAHAR, ANVARI ROSTAMI, ALI ASGHAR, & MASOUDI, ALI. (2016). AUDIT OPINION IMPROVEMENT AND TIMING OF DISCLOSURE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 8(29 ), 0-0. SID. https://sid.ir/paper/396161/en

Vancouver: Copy

SEPASI SAHAR, ANVARI ROSTAMI ALI ASGHAR, MASOUDI ALI. AUDIT OPINION IMPROVEMENT AND TIMING OF DISCLOSURE. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2016;8(29 ):0-0. Available from: https://sid.ir/paper/396161/en

IEEE: Copy

SAHAR SEPASI, ALI ASGHAR ANVARI ROSTAMI, and ALI MASOUDI, “AUDIT OPINION IMPROVEMENT AND TIMING OF DISCLOSURE,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 8, no. 29 , pp. 0–0, 2016, [Online]. Available: https://sid.ir/paper/396161/en

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