• Title of article

    The Effect of Change in Auditor’s Opinion on Timely Disclosure of Financial Information

  • Author/Authors

    Habibi، Hamidreza نويسنده Department of Accounting , , shamsi gooshki، ehsan نويسنده Researcher of Medical Ethics and Law Research Center of Shahid Beheshti Uni-versity of Medical Sciences Tehran, Iran. PhD in Medical Ethics ,

  • Issue Information
    ماهنامه با شماره پیاپی 0 سال 2015
  • Pages
    10
  • From page
    200
  • To page
    209
  • 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.
  • Journal title
    International Journal of Management,Accounting and Economics(IJMAE)
  • Serial Year
    2015
  • Journal title
    International Journal of Management,Accounting and Economics(IJMAE)
  • Record number

    2270783

    • Link To Document
    https://search.isc.ac/dl/search/defaultta.aspx?DTC=10&DC=2270783