Studying the relationship of earnings quality and Audit delay in accepted companies in Tehran Securities
Journal Title: International Research Journal of Applied and Basic Sciences - Year 2013, Vol 6, Issue 5
Abstract
Timeliness is one of the most important qualitative characteristics of financial information. Timeliness means that the information should be available to users in the shortest time and in the quickest possible way. The more the time between the end of the financial year and the date of financial statements announcing of business units were shorter, the benefit from the annual audited financial statements more increase. Increasing the time between the end of the financial year and the date of financial statements, it increases the possibility of divulging of data in favor of a group of users and against others. Understanding and identification of the time of auditing can be an important and affecting factor on timeliness of presented financial information, which have led the study of auditing delay started, current study is also trying to regarding in this way examine the audit delay among Iran companies in this research audit delay as a time distance from (number of days) between the date of the audit report their financial year end date is defined. The main objective of this study was to investigate the relation between earnings quality (independent variable) and audit delay (dependent variable) in accepted companies in Tehran Securities other controlling variables used in this study include company size, auditor size, financial leverage, auditors rotation and the audit opinion. The selected sample includes 99 companies accepted in Tehran securities for the years 1384 to 1389 the results of the research suggest that there is no significant relationship between audit quality and audit delay in Tehran securities.
Authors and Affiliations
abdossamad khalatbari| Faculty member of Islamic Azad University Chalous Branch, Ismail Ramezanpour| Faculty member of Guilan University, Jalal. Haghdoost| M.A. Accounting student of International Pardis University
Keywords
Related Articles
- EP ID EP6165
- DOI -
- Views 281
- Downloads 10
Religious theory (behavioral virtues) in Alzahawi’s poems
This paper studies the beliefs and thoughts of Alzahawi about good and bad characteristics of human and somewhere expresses them based on Quran verses since he was a poet who valued people significantly and guided them t...
The Effect of 32 week Resistance Exercise on Serum C - Reactive Protein and Leptin Levels in Middle-Aged Women
Background: Cardiovascular disease is the most common cause of death in the world. The purpose of this study was to determine the effect of resistance exercise on serum inflammatory markers in untrained middle-aged women...
Globalization and Ethnic Identities (Case Study – the Province of Kohgolooyeh and Booyerahmad, Iran)
The current research is titled as “globalization and ethnic identities (case study – Kohgologyeh Province, Iran) and has been carried out by a survey method among the people of the province.” The statistical community in...
Mystics’ Poverty
MaulanaJalalu-'d-din Muhammad Rumi has called poverty the best commodity which has been offered in theosophical school of Mathnawi on which other things are dependent. In this noble book, poverty has been depicted as bla...
Evaluation of abdominal and general obesity in postmenopausal women with good and poor sleep quality: a case-control study
Background: good sleep quality is an important factor for quality of life and wellbeing. Obesity could be associated with poor sleep quality. we aimed to investigate the relationship between sleep quality and different m...