Research Article | OPEN ACCESS
Investigation of Effective Factors in Audit Delay: Evidence from Tehran Stock Exchange (TSE)
1Mohammad Reza Pourali, 2Mahshid Jozi, 3Keramatollah Heydari Rostami, 4Gholam Reza Taherpour and 5Faramarz Niazi
1Department of Accounting, Faculty of Management and Accounting, Chaloos Branch, Islamic Azad University, Chaloos, Iran
2Department of Accounting, Science and Research Branch, Islamic Azad University, Gilan, Iran
3Department of Accounting, University of Mazandaran, Mazandaran, Iran
4Department of Accounting, Islamic Azad University, Chaloos Branch, Chaloos, Iran
5Department of Accounting, Institute of Higher Education, Allameh Mohaddes Noori, Noor, Iran
Research Journal of Applied Sciences, Engineering and Technology 2013 2:405-410
Received: April 29, 2012 | Accepted: May 26, 2012 | Published: January 11, 2013
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.
Keywords:
Audit opinion, debt ratio, earnings per share changes, existence of extra-ordinary, industry, size of company, type audit delay,
Competing interests
The authors have no competing interests.
Open Access Policy
This article is distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made.
Copyright
The authors have no competing interests.
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ISSN (Online): 2040-7467
ISSN (Print): 2040-7459 |
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