Managerial Ability and Financial Reporting Timeliness: A Further Evidence of the Audit Firm Size
Publish place: Accounting and Auditing with Applications، Vol: 1، Issue: 2
Publish Year: 1403
Type: Journal paper
Language: English
View: 124
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Document National Code:
JR_JAAA-1-2_003
Index date: 30 September 2024
Managerial Ability and Financial Reporting Timeliness: A Further Evidence of the Audit Firm Size abstract
The purpose of this study is to examine the relationship between Managerial Ability and the timeliness of financial reporting. Linear regression was used to test the two study hypotheses. The statistical population consisted of 115 companies listed on the Tehran Stock Exchange during the years 2013-2022 (1150 firm-year observations). Delay in auditor reporting is a variable for timely financial reporting. The model proposed by [1] was used to assess managerial ability. The study found a significant and positive relationship between managerial ability and timely financial reporting. In other words, as managerial ability increases, the delay in financial reporting decreases. Furthermore, the results indicate that the size of the audit firm moderates the relationship between these two variables.The purpose of this study is to examine the relationship between Managerial Ability and the timeliness of financial reporting. Linear regression was used to test the two study hypotheses. The statistical population consisted of 115 companies listed on the Tehran Stock Exchange during the years 2013-2022 (1150 firm-year observations). Delay in auditor reporting is a variable for timely financial reporting. The model proposed by [1] was used to assess managerial ability. The study found a significant and positive relationship between managerial ability and timely financial reporting. In other words, as managerial ability increases, the delay in financial reporting decreases. Furthermore, the results indicate that the size of the audit firm moderates the relationship between these two variables.
Managerial Ability and Financial Reporting Timeliness: A Further Evidence of the Audit Firm Size Keywords:
Managerial Ability and Financial Reporting Timeliness: A Further Evidence of the Audit Firm Size authors
Bahareh Faezi
Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran
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