Audit committee characteristics and audit report lag: evidence from the Iran
The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period between 2016 and 2020, the results showed tha...
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| Format: | Article |
| Language: | English |
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REA Press
2022-03-01
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| Series: | Big Data and Computing Visions |
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| Online Access: | https://www.bidacv.com/article_145894_6341a0985cb6979f77717c429512d8ce.pdf |
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| _version_ | 1832579283036405760 |
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| author | Mehdi Maranjory Mohadeseh Kouchaki Tajani |
| author_facet | Mehdi Maranjory Mohadeseh Kouchaki Tajani |
| author_sort | Mehdi Maranjory |
| collection | DOAJ |
| description | The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period between 2016 and 2020, the results showed that financial expertise and independence of the audit committee have a significant negative effect on audit report lag. This suggests that more experts and non-executive members on the audit committee minimize audit report lag and reduce the timeliness constraint that dominates the qualitative characteristics financial information. The results also showed the significant positive effect of audit committee gender on audit report lag, while there was no significant relationship between the size of the audit committee and audit report lag, indicating that the quality of the audit committee is more important than its quantity. |
| format | Article |
| id | doaj-art-0a9e2fd44a804a349ceb2eb9f6cefc80 |
| institution | Kabale University |
| issn | 2783-4956 2821-014X |
| language | English |
| publishDate | 2022-03-01 |
| publisher | REA Press |
| record_format | Article |
| series | Big Data and Computing Visions |
| spelling | doaj-art-0a9e2fd44a804a349ceb2eb9f6cefc802025-01-30T12:21:40ZengREA PressBig Data and Computing Visions2783-49562821-014X2022-03-0121496010.22105/bdcv.2022.331039.1047145894Audit committee characteristics and audit report lag: evidence from the IranMehdi Maranjory0Mohadeseh Kouchaki Tajani1Department of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran.Department of Accounting, Lahijan Branch, Islamic Azad University, Lahijan, Iran.The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period between 2016 and 2020, the results showed that financial expertise and independence of the audit committee have a significant negative effect on audit report lag. This suggests that more experts and non-executive members on the audit committee minimize audit report lag and reduce the timeliness constraint that dominates the qualitative characteristics financial information. The results also showed the significant positive effect of audit committee gender on audit report lag, while there was no significant relationship between the size of the audit committee and audit report lag, indicating that the quality of the audit committee is more important than its quantity.https://www.bidacv.com/article_145894_6341a0985cb6979f77717c429512d8ce.pdfaudit committeeaudit report lagtimelinessinformation disclosure |
| spellingShingle | Mehdi Maranjory Mohadeseh Kouchaki Tajani Audit committee characteristics and audit report lag: evidence from the Iran Big Data and Computing Visions audit committee audit report lag timeliness information disclosure |
| title | Audit committee characteristics and audit report lag: evidence from the Iran |
| title_full | Audit committee characteristics and audit report lag: evidence from the Iran |
| title_fullStr | Audit committee characteristics and audit report lag: evidence from the Iran |
| title_full_unstemmed | Audit committee characteristics and audit report lag: evidence from the Iran |
| title_short | Audit committee characteristics and audit report lag: evidence from the Iran |
| title_sort | audit committee characteristics and audit report lag evidence from the iran |
| topic | audit committee audit report lag timeliness information disclosure |
| url | https://www.bidacv.com/article_145894_6341a0985cb6979f77717c429512d8ce.pdf |
| work_keys_str_mv | AT mehdimaranjory auditcommitteecharacteristicsandauditreportlagevidencefromtheiran AT mohadesehkouchakitajani auditcommitteecharacteristicsandauditreportlagevidencefromtheiran |