The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran
Purpose – Timeliness in financial reporting is so important that it is mentioned in accounting conceptual framework as qualitative characteristics of accounting information. In this research, it is tired to consider a new attitude in accounting research in the field of audit report lag and audit fee...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Ferdowsi University of Mashhad
2019-03-01
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Series: | Iranian Journal of Accounting, Auditing & Finance |
Subjects: | |
Online Access: | https://ijaaf.um.ac.ir/article_38871_30365563d0e2cf11f47373110183a3d0.pdf |