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

Mohammad Reza Pourali · Mahshid Jozi · Keramatollah Heydari Rostami · Gholam Reza Taherpour · Faramarz Niazi

25 citations0/0 files storedResearch Journal of Applied Sciences Engineering and Technology

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Financial Reporting and XBRL

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.

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References

1983Discretionary disclosure 1984Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements 1987An Empirical Analysis of Audit Delay 1989Audit delay and the timeliness of corporate reporting*1984An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns 1975The Timeliness of the Australian Annual Report 2005Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange 1980The Association Between Selected Corporate: Attributes and Timeliness in Corporate: Reporting: Further Analysis

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