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Investigation of Effective Factors in Audit Delay: Evidence from Tehran Stock Exchange (TSE)

Year: 2013

Type: article

Abstract: Timeliness of financial reporting of company has a significant importance in users view. One reason that makes researchers interested in study in this field is that audit report can cause delay in reporting financial statements. This study has been researched in the capital market of Iran (TSE) and has 1397 year-firm during 2004-2010. Results show that except debt ratio which its relationship with audit delay is rejected, all the rest like size of company, earning per share changes, industry, extra-ordinary figures, audit opinion have an significant relationship with audit delay.

Source: Research Journal of Applied Sciences Engineering and Technology

DOI: 10.19026/rjaset.5.4966

Authors: Mohammad Reza Pourali, Mahshid Jozi, Keramatollah Heydari Rostami, Gholam Reza Taherpour, Faramarz Niazi

Institutions: Islamic Azad University, Science and Research Branch, Islamic Azad University of Chalous, University of Mazandaran, Allameh Mohaddes Nouri University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W2187291649

FWCI: 8.981

Cites: 20

Cited by: 26

Related to: 10