Investigating the Factors Affecting Timely Audit Reports

With regard to the importance of financial statements and the role and value of information for decision makers and investors, it is required that corporate audit reports to be up to date, to rely on the information. The aim of this study is to investigate the factors affecting timely publication of...

Descripción completa

Guardado en:

Detalles Bibliográficos
Autores principales:	Mousa Bozorg Asl (Ph.D), Hossein Rajabdorri, Manochehr Khoramin
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2018
Materias:	audit report lag disclosure of information audit committee corporate governance Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/4a06906c80334788835ae7ca390acabd
Etiquetas:	Agregar Etiqueta Sin Etiquetas, Sea el primero en etiquetar este registro!

id	oai:doaj.org-article:4a06906c80334788835ae7ca390acabd
record_format	dspace
spelling	oai:doaj.org-article:4a06906c80334788835ae7ca390acabd2021-11-04T19:53:43ZInvestigating the Factors Affecting Timely Audit Reports2008-89142476-292X10.22103/jak.2018.10944.2503https://doaj.org/article/4a06906c80334788835ae7ca390acabd2018-04-01T00:00:00Zhttps://jak.uk.ac.ir/article_1933_e24e00a3e247d1690215d0491a398d90.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XWith regard to the importance of financial statements and the role and value of information for decision makers and investors, it is required that corporate audit reports to be up to date, to rely on the information. The aim of this study is to investigate the factors affecting timely publication of audit reports. This required the impacts of the three factors of independent auditor, corporate governance and audit committee on audit reports delay to be tested empirically. The present study in terms of purpose is pragmatic and post-event in approach. The study period is from 2012 to 2016, and the selected sample consists of 115 companies listed in the Tehran Stock Exchange. The research hypotheses were tested by multivariate regression model and EViews 9. Findings of the research indicated that audit firm size, auditors' opinion, reporting risk, number of audit report items and board size have significant and positive effects on audit reports delay. Also, focus of ownership and expertise of the members of audit committee have significant and negative effects on the delays in audit reports. According to the research findings, it is suggested that to increase the qualitative characteristics of information, attention should be paid to the factors affecting the delay of audit reports.Mousa Bozorg Asl (Ph.D)Hossein RajabdorriManochehr KhoraminShahid Bahonar University of Kermanarticleaudit report lagdisclosure of informationaudit committeecorporate governanceAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 9, Iss 1, Pp 115-146 (2018)
institution	DOAJ
collection	DOAJ
language	FA
topic	audit report lag disclosure of information audit committee corporate governance Accounting. Bookkeeping HF5601-5689
spellingShingle	audit report lag disclosure of information audit committee corporate governance Accounting. Bookkeeping HF5601-5689 Mousa Bozorg Asl (Ph.D) Hossein Rajabdorri Manochehr Khoramin Investigating the Factors Affecting Timely Audit Reports
description	With regard to the importance of financial statements and the role and value of information for decision makers and investors, it is required that corporate audit reports to be up to date, to rely on the information. The aim of this study is to investigate the factors affecting timely publication of audit reports. This required the impacts of the three factors of independent auditor, corporate governance and audit committee on audit reports delay to be tested empirically. The present study in terms of purpose is pragmatic and post-event in approach. The study period is from 2012 to 2016, and the selected sample consists of 115 companies listed in the Tehran Stock Exchange. The research hypotheses were tested by multivariate regression model and EViews 9. Findings of the research indicated that audit firm size, auditors' opinion, reporting risk, number of audit report items and board size have significant and positive effects on audit reports delay. Also, focus of ownership and expertise of the members of audit committee have significant and negative effects on the delays in audit reports. According to the research findings, it is suggested that to increase the qualitative characteristics of information, attention should be paid to the factors affecting the delay of audit reports.
format	article
author	Mousa Bozorg Asl (Ph.D) Hossein Rajabdorri Manochehr Khoramin
author_facet	Mousa Bozorg Asl (Ph.D) Hossein Rajabdorri Manochehr Khoramin
author_sort	Mousa Bozorg Asl (Ph.D)
title	Investigating the Factors Affecting Timely Audit Reports
title_short	Investigating the Factors Affecting Timely Audit Reports
title_full	Investigating the Factors Affecting Timely Audit Reports
title_fullStr	Investigating the Factors Affecting Timely Audit Reports
title_full_unstemmed	Investigating the Factors Affecting Timely Audit Reports
title_sort	investigating the factors affecting timely audit reports
publisher	Shahid Bahonar University of Kerman
publishDate	2018
url	https://doaj.org/article/4a06906c80334788835ae7ca390acabd
work_keys_str_mv	AT mousabozorgaslphd investigatingthefactorsaffectingtimelyauditreports AT hosseinrajabdorri investigatingthefactorsaffectingtimelyauditreports AT manochehrkhoramin investigatingthefactorsaffectingtimelyauditreports
_version_	1718444589688291328

Investigating the Factors Affecting Timely Audit Reports

Ejemplares similares