The Effect of Change in Auditor’s Opinion on Timely Disclosure of Financial Information
Publish place: International Journal of Management, Accounting and Economics (IJMAE)، Vol: 2، Issue: 3
Publish Year: 1393
نوع سند: مقاله ژورنالی
زبان: English
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شناسه ملی سند علمی:
JR_IJMAE-2-3_006
تاریخ نمایه سازی: 15 شهریور 1395
Abstract:
The main purpose of this research is studying the effect of change in auditor’s opinion on timely disclosure of financial information. The statistical population of the current research is all firms listed in Tehran Stock Exchange during 2010 to 2012. The sample size is 101 firms after screening. Findings, using multiple regressions, show that change in auditor’s opinion contributes to firms’ increased timely disclosure of financial information.
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Authors
Ehsan Shamsi
Department of Accounting, Malayer Branch, Islamic Azad University, Malayer, Iran
Hamidreza Habibi
Department of Accounting, Malayer Branch, Islamic Azad University, Malayer, Iran