Riset Akuntansi dan Keuangan Indonesia, 2023 Financial report relevance, which is one of the qualitative features of financial reports, can be affected by audit report lag. Less pertinent is the audited financial report of a local government the longer the audit report is delayed. Thus, the user of
Andy Dwi Bayu Bawono +2 more
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The Economic Consequences review of Modified Audit Reporting: Testing the Theories of Audit Assumptions [PDF]
مجله دانش حسابداری, 2021 Objective: This is very important for managers and investors of the company and other stakeholders to investigate the consequences of publishing modified audit reports in Iran. There are many factors affecting the modified audit report and the purpose of
Shiva Hassanpour +2 more
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Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [PDF]
مجله دانش حسابداری, 2015 It is important to understand the factors that affect audit report delay, since this directly affects the timeliness of financial reporting, which is one of the most important qualitative attributes of financial statements. Old accounting information has
Gholamhossein Mahdavi +1 more
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A Study of Factors Affecting Readability of the Audit Report: A linguistic Approach [PDF]
مطالعات تجربی حسابداری مالی, 2019 Readability is the ease with which a reader can understand a written text. Audit report is a message about validity of financial statements that auditors transmit to the users.
mohamad reaza abbaszadeh +2 more
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The Mediating Effect of Audit Delay on the Relationship between Standard Audit Report and Firm’s Access to Finance: Evidence from Egypt [PDF]
المجلة العلمية للبحوث التجارية - جامعة المنوفية, 2023 Firms are seeking different sources of finance to run their businesses and acquire more assets to grow and expand. To reach these sources of finance, firms try to convey positive messages to outsiders, related to their earnings quality, operations, and ...
Hebatallah Badawy
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Financial Restatement Period: Internal and External Auditing Mechanism
The Indonesian Journal of Accounting Research, 2021 The purpose of this study is to empirically scrutinize the effects of audit quality, audit report lag, and audit committee characteristics on the length of financial restatements.
Elfina Astrella Sambuaga +3 more
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Akuntansi DewantaraThe purpose of this study was to test and analyze the effect of audit committee, audit tenure and profitability on audit report lag with KAP reputation as moderation. The object of this research is food and beverage subsector companies listed on the IDX
Weni Weni, Gita Desyana, Muhsin Muhsin
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The Effect of Variables on Qualified Audit Report [PDF]
مطالعات تجربی حسابداری مالی, 2007 In this research, the effect of firm size, current ratio Total liabilities/ total assets ratio and accounts receivable/total assets ratio variables on qualified audit report and relationship between previous year's audit report and audit firm’s type with
Seyed Hossein Sajadi +3 more
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The Effects of Interaction among Audit Firms Ethical Culture, Audit Team Norms and Auditors Personality Type on Auditors' Intention to Report Detected Errors [PDF]
پژوهشهای تجربی حسابداری, 2016 Lacking intention to report detected errors by independent auditors reduces the quality of their work and leads to audit firm failure. This study investigates the effects of interaction among auditors personality type, audit firm ethical culture and ...
Arezoo Aghaie, Noushin Ahmadi
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The Influence of Industrial Specialization Auditor on Audit Report Lag
JABE (Journal of Accounting and Business Education), 2022 This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag.
Angelia Monique, Iman Harymawan
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