This paper analyzes the impact of audit quality on delay in the financial reporting. The research's sample includes 173 companies listed on the Tehran Stock Exchange during the period 2003 to 2014 .Results of the research indicate that there is a positive significant relationship between audit size with delay in financial reporting and also the amount of restatements and prior adjustments in financial statements have positive significant effect on the delay in financial reporting. Other findings show that there is a positive significant relationship between leverage, audit opinion and audit tenure with delay in financial reporting. The study also provides evidence that there is a negative significant relationship between profitability with financial reporting delay. About other variables (Partner rotation, Audit ranking, Firm size and Liquidity) results show that there are not any significant relationship among them with timeliness of financial reporting.
Safaie, S. E., Hemati, H., & Daghani, R. (2016). Investigation about the effect of audit quality on financial reporting delay. Accounting and Auditing Research, 8(31), 68-85.
MLA
Seyed Emad Safaie; Hasan Hemati; Reza Daghani. "Investigation about the effect of audit quality on financial reporting delay". Accounting and Auditing Research, 8, 31, 2016, 68-85.
HARVARD
Safaie, S. E., Hemati, H., Daghani, R. (2016). 'Investigation about the effect of audit quality on financial reporting delay', Accounting and Auditing Research, 8(31), pp. 68-85.
VANCOUVER
Safaie, S. E., Hemati, H., Daghani, R. Investigation about the effect of audit quality on financial reporting delay. Accounting and Auditing Research, 2016; 8(31): 68-85.
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