Relationship between Audit Industry Specialization and Audit Report Lag in Companies Listed in Tehran Stock Exchange
This research studies the relationship between Audit firm industry specialization and the audit report lag (ARL) from 2002 to 2011, in the firms listed in Tehran Stock Exchange. ARL is one of the few externally observable audit output variables that allows outsiders to gauge audit efficiency, becaus...
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| Format: | article |
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| Langue: | FA |
| Publié: |
Shahid Bahonar University of Kerman
2013
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| Sujets: | |
| Accès en ligne: | https://doaj.org/article/1dd3ee5ae62c4b75b8a1848826496033 |
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