1
Assistant Professor of Accounting Department at Islamic Azad University- Karaj Branch
2
Master Student of Accounting Department at Islamic Azad University- South Tehran Branch
Abstract
The aim of this paper is to study the effect of auditor opinion and CEO tenure on audited financial statements timeliness in the listed firms of Tehran Stock Exchange (TSE) during a 9-year period from 2003-2011. Using a multiple regression analysis , the results of this study show when number of audit paragraphs and CEO tenure increase then delay of the financial statements will increase. Also auditor change, auditor type and client size have a significant relation with financial statements timeliness. But, research evidence show that debt ratio and firm profitability have no a significant relation with financial statements timeliness.
Banimahd,B. and Bahari,A. (2014). Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness. Journal of Management Accounting and Auditing Knowledge, 3(زمستان 1393), 53-62.
MLA
Banimahd,B. , and Bahari,A. . "Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness", Journal of Management Accounting and Auditing Knowledge, 3, زمستان 1393, 2014, 53-62.
HARVARD
Banimahd B., Bahari A. (2014). 'Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness', Journal of Management Accounting and Auditing Knowledge, 3(زمستان 1393), pp. 53-62.
CHICAGO
B. Banimahd and A. Bahari, "Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness," Journal of Management Accounting and Auditing Knowledge, 3 زمستان 1393 (2014): 53-62,
VANCOUVER
Banimahd B., Bahari A. Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness. Journal of Management Accounting and Auditing Knowledge, 2014; 3(زمستان 1393): 53-62.