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 |
| _version_ | 1811240355720331264 |
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| author | Mahdi Moradi Vahid Molla Imeny |
| author_facet | Mahdi Moradi Vahid Molla Imeny |
| author_sort | Mahdi Moradi |
| collection | DOAJ |
| description | 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 fees. Design/Methodology/Approach– The study used the data from listed companies on the Tehran Stock exchange during 2009 -2015. Findings – The findings show that there is a significant relationship between audit report lag and variables including type of audit firm, number of Basis for Modification Paragraphs, audit opinion and ROA. Also there is a significant relationship between audit fees and variables including audit firm change during the fiscal year, type of audit firm, number of basis for modification paragraphs, CEO’s educational degree and company size. Originality/value – The results of the current study may give more information about the fluctuation of audit fees in developing nations. |
| first_indexed | 2024-04-12T13:17:32Z |
| format | Article |
| id | doaj.art-8ad165ff2be345698918e910851db617 |
| institution | Directory Open Access Journal |
| issn | 2717-4131 2588-6142 |
| language | English |
| last_indexed | 2024-04-12T13:17:32Z |
| publishDate | 2019-03-01 |
| publisher | Ferdowsi University of Mashhad |
| record_format | Article |
| series | Iranian Journal of Accounting, Auditing & Finance |
| spelling | doaj.art-8ad165ff2be345698918e910851db6172022-12-22T03:31:37ZengFerdowsi University of MashhadIranian Journal of Accounting, Auditing & Finance2717-41312588-61422019-03-0131759610.22067/ijaaf.v3i1.8869938871The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in IranMahdi Moradi0Vahid Molla Imeny1Faculty of Economics and Business Administration, Ferdowsi University of Mashhad, Mashhad, IranFaculty of Economics and Business Administration, Ferdowsi University of Mashhad, Mashhad, IranPurpose – 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 fees. Design/Methodology/Approach– The study used the data from listed companies on the Tehran Stock exchange during 2009 -2015. Findings – The findings show that there is a significant relationship between audit report lag and variables including type of audit firm, number of Basis for Modification Paragraphs, audit opinion and ROA. Also there is a significant relationship between audit fees and variables including audit firm change during the fiscal year, type of audit firm, number of basis for modification paragraphs, CEO’s educational degree and company size. Originality/value – The results of the current study may give more information about the fluctuation of audit fees in developing nations.https://ijaaf.um.ac.ir/article_38871_30365563d0e2cf11f47373110183a3d0.pdfceo’s ethnicityaudit report lagaudit fees |
| spellingShingle | Mahdi Moradi Vahid Molla Imeny The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran Iranian Journal of Accounting, Auditing & Finance ceo’s ethnicity audit report lag audit fees |
| title | The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran |
| title_full | The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran |
| title_fullStr | The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran |
| title_full_unstemmed | The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran |
| title_short | The impact of CEOs' Ethnic characteristics on audit report lags and audit fees in Iran |
| title_sort | impact of ceos ethnic characteristics on audit report lags and audit fees in iran |
| topic | ceo’s ethnicity audit report lag audit fees |
| url | https://ijaaf.um.ac.ir/article_38871_30365563d0e2cf11f47373110183a3d0.pdf |
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