The relationship between audit report delay and investment opportunities

Azami, Zeinab; Salehi, Tabandeh

doi:10.1007/s40821-016-0070-4

Cited by 12 publications

(17 citation statements)

References 16 publications

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“…Their study was conducted on a developed market, which may differ from developing markets. Namely, authors Sarraf, et al, (2015), Azami and Salehi (2016) conducted analysis of the influence of investment opportunities on ARL on developing markets and they obtained the same results as the ones presented in this study. To be more precise, companies with lower market capitalization may be motivated to use some legal or illegal methods of earnings management.…”

Section: Findings and Discussionsupporting

confidence: 68%

“…The model for the industrial sector consisted of the following factors which were negatively correlated with the dependent variable: Profitability ratio, Auditor type, Auditor client size and Financial leverage. When it comes to Iranian public companies, Azami and Salehi (2016) analysed those listed on Tehran Stock Exchange (TSE) during the period 2006-2014. The authors included eight independent variables in their model, with ARL as the dependent variable.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Companies with high market capitalisation are usually larger companies and are often parts of business groups. These companies will have complex transactions between the groups which could increase audit risk and increase the time required for the audit process to be completed (Azami and Salehi, 2016). As a result of the above-mentioned complexities impacting the audit process, there may be gaps and delays.…”

Section: Introductionmentioning

confidence: 99%

See 2 more Smart Citations

Audit timeliness and market capitalization: Evidence from an emerging market

Gligorić¹,

Mizdraković²,

Mitrašinović³

et al. 2019

Industrija

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This paper analyses the lag of audit reports for companies included on Belgrade Stock Exchange (BELEX). Its purpose is to define which of listed variables have an influence on the length of time between the end of the financial reporting period and the date the audit report is made public. The research sample includes 400 firm year observations for 2017, representing approximately 70% of the total number of public companies on the BELEX. The results are interpreted through descriptive analysis, correlation analysis between the given variables, and linear regression. Based on these results, the authors created a model which highlights critical factors in estimating Audit Report Lag (ARL). Research results have shown that the level of market capitalization represents a statistically significant variable for predicting ARL. Companies with higher market capitalization can expect reports more quickly than other companies. Research results may assist prospective and existing investors when analysing investment risks related to the accuracy and reliability of information presented in financial statements. Regarding its contribution, this paper is considered original as it is the first paper that analyses the factors affecting ARL in the Republic of Serbia.

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Section: Findings and Discussionsupporting

confidence: 68%

Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Audit timeliness and market capitalization: Evidence from an emerging market

Gligorić¹,

Mizdraković²,

Mitrašinović³

et al. 2019

Industrija

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show abstract

“…Some of the factors affecting Audit Lag have been overwhelmingly by previous researchers such as Amin et al (2017), Azami & Salehi (2017). Abernathy et al (2018) Habib et al, (2019) and Knighton (2020) Several factors affecting Audit Lag have been done in several previous researches, such as company size, total revenue, profitability level, length of client of KAP, company book year.…”

Section: Introductionmentioning

confidence: 99%

Audit Lag Criteria Report as a Determination of the Reliability and Quality of Auditor's Report in Indonesia

Muda¹,

Davis²,

Erlina³

et al. 2020

RWE

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This paperaims to knowthe quality indicatorsof the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant (KAP)to the audit lagwith company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approach. Purposive sampling technique is used in this research and there are 18 samples collected by this technique from LQ45 in Indonesia Company Issueryear 2010-2016. The data analyzed research is 126. Data analysis technique used Moderated Regression Analysis (MRA) with the Application ofEviews Software. The study concluded thatstudy showed that solvency, reputation of the public accounting firm and company size had a significant effect on Audit Lag, while profitability had no significant effect on Audit Lag. The size of a company able to moderate the effect of independent variablesto the Audit Lag and not haveto moderate the effect of the profitability to the Audit Lag.

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“…Other than these four selected papers, two other papers of the mentioned conference will be published in the Eurasian Business Review, but as regular papers since they are not within the scope of this special section, namely Azami and Salehi (2017) and Karamshahi et al (2017).…”

mentioning

confidence: 99%