Publisher of Iranian Journals and Conference Proceedings

Please waite ..
Publisher of Iranian Journals and Conference Proceedings
Login |Register |Help |عضویت کتابخانه ها
Paper
Title

Presenting a Model for the Effect of Corporate Governance Measures on Audit Report Lag by a Structural Equation Approach

Presenting a Model for the Effect of Corporate Governance Measures on Audit Report Lag by a Structural Equation Approach
Year: 1401
COI: JR_IJFMA-6-24_013
Language: EnglishView: 41
This Paper With 14 Page And PDF Format Ready To Download

Buy and Download

با استفاده از پرداخت اینترنتی بسیار سریع و ساده می توانید اصل این Paper را که دارای 14 صفحه است به صورت فایل PDF در اختیار داشته باشید.
آدرس ایمیل خود را در کادر زیر وارد نمایید:

Authors

mohammad reza ebrati - Ph.D Student of Accounting , Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
saeed Jabbarzadeh Kangarloui - Associate Professor of Accounting, Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
jamal bahrisales - Associate Professor of Accounting, Department of Accounting, Urmia Branch, Islamic Azad University, Urmia, Iran
ali ashtab - Assistant Professor of Accounting, Department of Accounting, Urmia University, Urmia, Iran

Abstract:

The efficiency of financial reporting is considered as one of important characteristics of annual reporting quality. It is usually hidden in the timeliness of accounting information, which is one of qualitative characteristics of accounting information. The usefulness of information disclosed by companies reduces as lag increases. Corporate governance as the most important controlling and monitoring mechanism has a significant impact on the efficiency of financial reporting, and affects firm value. The objective of this research is to present a model for the effect of corporate governance measures on audit report lag by a structural equation approach in companies listed on the Tehran Stock Exchange. In the research, the independent variables are corporate governance measures, and the dependent variable is audit report lag. The research method is applied-correlational. Data is collected from ۱۴۸ companies listed on the Tehran Stock Exchange in the time period of ۲۰۱۱ to ۲۰۱۹, and analyzed by Stata ۱۲, SPSS and Smart-PLS. The method used for collecting data is from the Rahavardnovin software. The hypotheses are tested by the multivariate linear regression test and structural equations. According to the results from hypothesis testing, the corporate governance measures of audit committee experience, audit committee size, audit committee independence, ownership concentration (first measure), ownership concentration (second measure) and board independence have a significant effect on audit report lag; however, the variables of audit committee financial expertise, audit committee gender, ownership structure, board size and CEO duality don’t have any significant effect on audit report lag.

Keywords:

Paper COI Code

This Paper COI Code is JR_IJFMA-6-24_013. Also You can use the following address to link to this article. This link is permanent and is used as an article registration confirmation in the Civilica reference:

https://civilica.com/doc/1326206/

How to Cite to This Paper:

If you want to refer to this Paper in your research work, you can simply use the following phrase in the resources section:
ebrati, mohammad reza and Jabbarzadeh Kangarloui, saeed and bahrisales, jamal and ashtab, ali,1401,Presenting a Model for the Effect of Corporate Governance Measures on Audit Report Lag by a Structural Equation Approach,https://civilica.com/doc/1326206

Research Info Management

Certificate | Report | من نویسنده این مقاله هستم

اطلاعات استنادی این Paper را به نرم افزارهای مدیریت اطلاعات علمی و استنادی ارسال نمایید و در تحقیقات خود از آن استفاده نمایید.

Scientometrics

The specifications of the publisher center of this Paper are as follows:
Type of center: Azad University
Paper count: 3,631
In the scientometrics section of CIVILICA, you can see the scientific ranking of the Iranian academic and research centers based on the statistics of indexed articles.

Share this page

More information about COI

COI stands for "CIVILICA Object Identifier". COI is the unique code assigned to articles of Iranian conferences and journals when indexing on the CIVILICA citation database.

The COI is the national code of documents indexed in CIVILICA and is a unique and permanent code. it can always be cited and tracked and assumed as registration confirmation ID.

Support