The relationship between auditor characteristics and its impact on the audit report on companies listed in the Tehran Stock Exchange

Ramin Askari, Said Moradpour


Timeliness is one of the most important qualitative characteristics of financial information is timely in the sense that information should be in the shortest time and to fast Considered as possible available to users. The period between the end of each fiscal year and release date of the financial statements for short business units is more, benefit from the annual financial statements of entities increases. Increasing the time interval between the end of the fiscal year and release date of the financial statements, disclosure of information likely to the benefit of users and to the detriment of others Increases. The aim of this study was to investigate the relationship between some features run-time and complete the company's accounting practices. The population of manufacturing companies listed in Tehran Stock Exchange for the period of 2014 to 2015. The results of the statistical analysis on the hypothesis that the five independent variables used in this research, including size, debt-to-equity ratio, profit Tens of , The type of audit opinion on the financial statements life of the company , Statistically significant correlation with duration of implementation and completion of the associated audit have. 


To the timeliness, Firm size, Auditor characteristics, Tehran Stock Exchange, Audit report.

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