INVESTIGATION ABOUT THE EFFECT OF AUDIT QUALITY ON FINANCIAL REPORTING DELAY

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SAFAEI SEYED EMAD; HEMMATI HASSAN; DAGHANI REZA

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Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH) Year:2016 | Volume:8 | Issue:31 Page(s): 0-0

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Information Journal Paper

Title

INVESTIGATION ABOUT THE EFFECT OF AUDIT QUALITY ON FINANCIAL REPORTING DELAY

Author(s)

SAFAEI SEYED EMAD | HEMMATI HASSAN | DAGHANI REZA | Issue Writer Certificate

Keywords

AUDIT QUALITYQ1

TIMELINESSQ2

FINANCIAL REPORTINGQ1

DELAYQ2

Abstract

This paper analyzes the impact of AUDIT QUALITY on DELAY in the FINANCIAL REPORTING. The research's sample includes 173 companies listed on the Tehran Stock Exchange during the period 2003 to 2014.Results of the research indicate that there is a positive significant relationship between audit size with DELAY in FINANCIAL REPORTING and also the amount of restatements and prior adjustments in financial statements have positive significant effect on the DELAY in FINANCIAL REPORTING. Other findings show that there is a positive significant relationship between leverage, audit opinion and audit tenure with DELAY in FINANCIAL REPORTING. The study also provides evidence that there is a negative significant relationship between profitability with FINANCIAL REPORTING DELAY. About other variables (Partner rotation, Audit ranking, Firm size and Liquidity) results show that there are not any significant relationship among them with TIMELINESS of FINANCIAL REPORTING.

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APA: Copy

SAFAEI, SEYED EMAD, HEMMATI, HASSAN, & DAGHANI, REZA. (2016). INVESTIGATION ABOUT THE EFFECT OF AUDIT QUALITY ON FINANCIAL REPORTING DELAY. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), 8(31 ), 0-0. SID. https://sid.ir/paper/396166/en

Vancouver: Copy

SAFAEI SEYED EMAD, HEMMATI HASSAN, DAGHANI REZA. INVESTIGATION ABOUT THE EFFECT OF AUDIT QUALITY ON FINANCIAL REPORTING DELAY. JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH)[Internet]. 2016;8(31 ):0-0. Available from: https://sid.ir/paper/396166/en

IEEE: Copy

SEYED EMAD SAFAEI, HASSAN HEMMATI, and REZA DAGHANI, “INVESTIGATION ABOUT THE EFFECT OF AUDIT QUALITY ON FINANCIAL REPORTING DELAY,” JOURNAL OF ACCOUNTING AND AUDITING RESEARCHES (ACCOUNTING RESEARCH), vol. 8, no. 31 , pp. 0–0, 2016, [Online]. Available: https://sid.ir/paper/396166/en

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