Effects of Presence of Audit Committee and Its Characteristics on Audit Report

This study examines the impacts of the existence of audit committee and its characteristics on audit report lag. The characteristics consist of audit committee’s financial expertise, experience, gender, size, and independence. The impact of audit committee on audit report lag was investigated before...

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Autores principales:	Mehdi Salehi, Javad Oradi, Zeinab Salari Forg
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2016
Materias:	audit committee audit committee characteristics audit report lag agency theory Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/7bd5ea817a654476ac761e2f0ac6362d
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spelling	oai:doaj.org-article:7bd5ea817a654476ac761e2f0ac6362d2021-11-04T19:51:55ZEffects of Presence of Audit Committee and Its Characteristics on Audit Report2008-89142476-292X10.22103/jak.2016.1532https://doaj.org/article/7bd5ea817a654476ac761e2f0ac6362d2016-11-01T00:00:00Zhttps://jak.uk.ac.ir/article_1532_95b1b6f57aaf09d32f1f30ab0bd57835.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XThis study examines the impacts of the existence of audit committee and its characteristics on audit report lag. The characteristics consist of audit committee’s financial expertise, experience, gender, size, and independence. The impact of audit committee on audit report lag was investigated before and after the adoption of internal control guideline in the period from 2008 to 2014.Using a sample of 54 firms in a combined panel data, the results showed that there is no significant relationship between the existence of audit committee and audit report lag. Furthermore, the impact of audit committee characteristics on audit report lag in the period after the adoption of internal control guideline, during the years from 2012 to 2014, were examined. The results from studying 142 firms in a model of combined panel data showed that there is a significant negative relationship between audit committee financial expertise and experience with audit report lag. The examination for the other audit committee characteristics showed no significant relationship between them and audit report lag.Mehdi SalehiJavad OradiZeinab Salari ForgShahid Bahonar University of Kermanarticleaudit committeeaudit committee characteristicsaudit report lagagency theoryAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 26, Pp 59-83 (2016)
institution	DOAJ
collection	DOAJ
language	FA
topic	audit committee audit committee characteristics audit report lag agency theory Accounting. Bookkeeping HF5601-5689
spellingShingle	audit committee audit committee characteristics audit report lag agency theory Accounting. Bookkeeping HF5601-5689 Mehdi Salehi Javad Oradi Zeinab Salari Forg Effects of Presence of Audit Committee and Its Characteristics on Audit Report
description	This study examines the impacts of the existence of audit committee and its characteristics on audit report lag. The characteristics consist of audit committee’s financial expertise, experience, gender, size, and independence. The impact of audit committee on audit report lag was investigated before and after the adoption of internal control guideline in the period from 2008 to 2014.Using a sample of 54 firms in a combined panel data, the results showed that there is no significant relationship between the existence of audit committee and audit report lag. Furthermore, the impact of audit committee characteristics on audit report lag in the period after the adoption of internal control guideline, during the years from 2012 to 2014, were examined. The results from studying 142 firms in a model of combined panel data showed that there is a significant negative relationship between audit committee financial expertise and experience with audit report lag. The examination for the other audit committee characteristics showed no significant relationship between them and audit report lag.
format	article
author	Mehdi Salehi Javad Oradi Zeinab Salari Forg
author_facet	Mehdi Salehi Javad Oradi Zeinab Salari Forg
author_sort	Mehdi Salehi
title	Effects of Presence of Audit Committee and Its Characteristics on Audit Report
title_short	Effects of Presence of Audit Committee and Its Characteristics on Audit Report
title_full	Effects of Presence of Audit Committee and Its Characteristics on Audit Report
title_fullStr	Effects of Presence of Audit Committee and Its Characteristics on Audit Report
title_full_unstemmed	Effects of Presence of Audit Committee and Its Characteristics on Audit Report
title_sort	effects of presence of audit committee and its characteristics on audit report
publisher	Shahid Bahonar University of Kerman
publishDate	2016
url	https://doaj.org/article/7bd5ea817a654476ac761e2f0ac6362d
work_keys_str_mv	AT mehdisalehi effectsofpresenceofauditcommitteeanditscharacteristicsonauditreport AT javadoradi effectsofpresenceofauditcommitteeanditscharacteristicsonauditreport AT zeinabsalariforg effectsofpresenceofauditcommitteeanditscharacteristicsonauditreport
_version_	1718444600910151680

Effects of Presence of Audit Committee and Its Characteristics on Audit Report

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