1
Assistant Professor of Accounting Department, Parandak Institute of Higher Education, Saveh, Iran.
2
Master of Auditing, Parandak Institute of Higher Education, Saveh, Iran.
Abstract
Late submission of information and financial statements leads to loss of relevance of information for users. The qualitative features of financial statements are divided into two categories: reliability and relevance. In general, a balance should be established between the qualitative features of information, and this is known as the limitations governing financial reporting. When information is provided late, the relevance of the information is affected. The purpose of this research is to investigate the effect of the characteristics of the company and the independent auditor on the delay in submitting the audit report. This research is practical in terms of purpose and analytical in nature. To collect its data, the financial statements of the Tehran Stock Exchange companies were used, and for their analysis, Eviuse software version 10 was used. The statistical sample of the research is 105 companies from the companies admitted to the Tehran Stock Exchange during the years 2016 to 2016. The findings of the research show that the size of the company has a positive and profitable effect and the financial conditions of the company have a negative and significant effect on the delay in submitting the audit report. While the effectiveness of the audit committee does not have a significant effect on the delay in the audit report. Also, among the characteristics of the auditor, the size of the auditor has a negative effect and the auditor's comment has a positive and significant effect on the delay in submitting the audit report, and the tenure has no effect on the delay in submitting the audit report.
mohamadi, M., ahmadipour, Z., & ahmadipour, F. (2023). The effect of the characteristics of the company and the independent auditor on the delay in submitting the audit report. Journal of Accounting and Management Vision, 6(86), 285-298.
MLA
mohamad mohamadi; zahra ahmadipour; fatemeh ahmadipour. "The effect of the characteristics of the company and the independent auditor on the delay in submitting the audit report". Journal of Accounting and Management Vision, 6, 86, 2023, 285-298.
HARVARD
mohamadi, M., ahmadipour, Z., ahmadipour, F. (2023). 'The effect of the characteristics of the company and the independent auditor on the delay in submitting the audit report', Journal of Accounting and Management Vision, 6(86), pp. 285-298.
VANCOUVER
mohamadi, M., ahmadipour, Z., ahmadipour, F. The effect of the characteristics of the company and the independent auditor on the delay in submitting the audit report. Journal of Accounting and Management Vision, 2023; 6(86): 285-298.
