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2013 (Vol. 5, Issue: 02)
Article Information:

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

Mohammad Reza Pourali, Mahshid Jozi, Keramatollah Heydari Rostami, Gholam Reza Taherpour
Corresponding Author:  Mohammad Reza Pourali 

Key words:  Audit opinion, debt ratio, earnings per share changes, existence of extra-ordinary, industry, size of company, type audit delay
Vol. 5 , (02): 405-410
Submitted Accepted Published
April 29, 2012 May 26, 2012 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.
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  Cite this Reference:
Mohammad Reza Pourali, Mahshid Jozi, Keramatollah Heydari Rostami, Gholam Reza Taherpour, 2013. Investigation of Effective Factors in Audit Delay: Evidence from Tehran Stock Exchange (TSE).  Research Journal of Applied Sciences, Engineering and Technology, 5(02): 405-410.
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ISSN (Online):  2040-7467
ISSN (Print):   2040-7459
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