Authors
Abstract
Timeliness is an important qualitative characteristic of financial information. The timeliness of information means that information should be provided to users in the shortest time and the fast way possible. The time between the end of the financial year and the date of financial reporting is shorter, usefulness of audited annual financial statements of firms’ increases.
The aim of this study was to investigate the relationship between the change (improvement or progress) in the auditor’s opinion and the financial reporting delay. The correlation and regression methods were used to analyze the data. The population consisted of 165 firms listed in Tehran Stock Exchange during the period 2004 to 2012. Results of tests done on the hypothesis indicate that there is a significant relationship between change (improvement or progress) in the auditor's opinion with delays to financial reporting, however, our research control variables including costs of lawsuits, revising auditing or accounting standards, duality of board chair and management and leverage, do not have any significant relationship with financial reporting delay.
Keywords
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