Vahid Mollaimani; Mohammad Marfou
Volume 12, Issue 45 , April 2015, , Pages 59-80
Abstract
The speed of transferring of accounting information fromtransferors to users is so important that it is mentioned in accountingconceptual framework as a qualitative characteristics of accountinginformation. Barriers and problems discovering in informationchannel between transferors and users not only ...
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The speed of transferring of accounting information fromtransferors to users is so important that it is mentioned in accountingconceptual framework as a qualitative characteristics of accountinginformation. Barriers and problems discovering in informationchannel between transferors and users not only can Accelerates thetransmission of information but also can benefit users more. In thisresearch we investigate the relationship between disclosure qualityand audit report lag for 164 companies of Tehran Stock Exchangebetween the years of 1387 to 1391. We use disclosure quality ranking,management forecast error and prior period adjustments as therepresentatives of disclosure quality and test them with audit reportlag in E views and SPSS software. The findings of panel analysisshows that there is a significant negative relationship between auditreport lag and dependent variables, management forecast error andprior period adjustments. The final result shows a positive relationshipbetween disclosure quality and audit report lag. Furthermore there issignificant negative relationship between company size and auditreport lag and there is no relationship between auditor sizes, havinggood news or bad news and company debts with audit report lag
Vahid Molla Imeny; Mohammad Marfou
Abstract
The speed of transferring of accounting information from transferors to users is so important that it is mentioned in accounting conceptual framework as a qualitative characteristics of accounting information. Barriers and problems discovering in information channel between transferors and users not ...
Read More
The speed of transferring of accounting information from transferors to users is so important that it is mentioned in accounting conceptual framework as a qualitative characteristics of accounting information. Barriers and problems discovering in information channel between transferors and users not only can Accelerates the transmission of information but also can benefit users more. In this research we investigate the relationship between disclosure quality and audit report lag for 164 companies of Tehran Stock Exchange between the years of 1387 to 1391. We use disclosure quality ranking, management forecast error and prior period adjustments as the representatives of disclosure quality and test them with audit report lag in Eviews and SPSS software. The findings of panel analysis shows that there is a significant negative relationship between audit report lag and dependent variables, management forecast error and prior period adjustments. The final result shows a positive relationship between disclosure quality and audit report lag. Furthermore there is significant negative relationship between company size and audit report lag and there is no relationship between auditor sizes, having good news or bad news and company debts with audit report lag.
