International Journal of Management, Accounting and Economics
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Volume 2, No. 3, March 2015 Pages: 200 - 209
The Effect of Change in Auditor’s Opinion on Timely Disclosure of Financial Information
Ehsan Shamsi , Hamidreza Habibi
Corresponding author:
ehsan[dot]ac[dot]phd[at]gmail[dot]com
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.
Keywords:
Change in auditor’s opinion, timely disclosure, disclosure quality
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