Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure

Document Type : Research Paper

Authors

1 Assistant profesor of accounting, Ferdowsi University of Mashhad, Mashhad, Iran

2 Hakim Nezami Institute of Higher Education, Quchan, Iran

3 Young Researchers and Elite club, Quchan Branch, Islamic Azad University, Quchan, Iran

Abstract

This study examines effects of corporate governance mechanisms and audit features on timely disclosure predicted through an audit report lag. This research is an applied and descriptive-correlative one which uses the multivariate regression method and Eviews software to analyze the data. The sample consists of 110 firms listed in Tehran Stock Exchange over the period from 2014 to 2017. The results show a significant negative relation of audit type, the number of corporate business reports, the ratio of independent directors, the size of the board, and the audit committee's activity with the audit report lag; and a significant positive relation between the unqualified audit opinion, extraordinary items, the CEO's duplicity, the ratio of inventory and debt to total assets, and property dispersion with the audit report lag

Keywords

Main Subjects

References

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Empirical Research in Accounting
Volume 8, Issue 4 - Serial Number 30
January 2019
Pages 273-298

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History

  • Receive Date: 03 September 2017
  • Revise Date: 18 April 2018
  • Accept Date: 21 April 2018

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