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Information Journal Paper

Title

The Relationship Between Accounting Comparability, Audit Delay And Audit Opinion

Pages

  81-96

Abstract

 Audit report and its on-time issuance has information content for users. In this research, the relationship between the accounting information comparability as a qualitative feature of financial information has been tested with the Audit Delay and Audit Opinion. To measure Accounting Comparability, the Defranco et al. Model (2011) has been used. . In order to investigate the issue, a sample of 115 companies listed in Tehran Stock Exchange between 2014-2018 (575 company-year) was selected and data were analyzed by panel method using regression analysis. The results of the research shows that there is a negative and meaningful relationship between the Accounting Comparability and Audit Delay and the number of explanatory paragraphs in the audit report. This conclusion can be interpreted in terms of inherent Audit Risk and information efficiency, since it reduces the Audit Risk and information acquisition costs. In short, the comparability of accounting information improves the usefulness of accounting information for independent auditors and improves the audit quality.

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    APA: Copy

    Golmohamadi, Mojtaba, & Abyar, Maiid. (2022). The Relationship Between Accounting Comparability, Audit Delay And Audit Opinion. JOURNAL OF ACCOUNTING AND AUDITING STUDIES, 10(40 ), 81-96. SID. https://sid.ir/paper/963348/en

    Vancouver: Copy

    Golmohamadi Mojtaba, Abyar Maiid. The Relationship Between Accounting Comparability, Audit Delay And Audit Opinion. JOURNAL OF ACCOUNTING AND AUDITING STUDIES[Internet]. 2022;10(40 ):81-96. Available from: https://sid.ir/paper/963348/en

    IEEE: Copy

    Mojtaba Golmohamadi, and Maiid Abyar, “The Relationship Between Accounting Comparability, Audit Delay And Audit Opinion,” JOURNAL OF ACCOUNTING AND AUDITING STUDIES, vol. 10, no. 40 , pp. 81–96, 2022, [Online]. Available: https://sid.ir/paper/963348/en

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