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    Audit committee characteristics and audit report lag: evidence from the Iran by Mehdi Maranjory, Mohadeseh Kouchaki Tajani

    Published 2022-03-01
    “…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. …”
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