The Audit Report Lag of Subsidiaries: The Role of Deadline Determined by Parent Company
The purpose of this study is to investigate the role of the annual general assembly's deadline of the parent company on subsidiaries’ audit report lag (ARL). For this purpose, 1119 observations from annual financial reports of listed and unlisted companies from 2014 to 2022 are collected. The r...
| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
Alzahra University
2024-03-01
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| Series: | پژوهشهای تجربی حسابداری |
| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_7587_9fe1467c6df494b1ae3f7a7451c3db2a.pdf |