The Effect of Firm Size, Type of Audit Report and the Percentage of State Ownership, the Rating Companies in Tehran Stock Exchange Timeliness of Audit Reports

Authors

1 Accountant professor, Isfahan Azad University

2 Graduate Student, Boroujerd Azad University

Abstract

This study examines the factors that influence the ranking of companies in Tehran Stock Exchange In terms of timeliness of audit report, so the statistical population is all listed firms on the Tehran Stock Exchange. Researcher selected a sample of 92 companies using systematic removal. Researcher has used SPSS, Eviews software to analyze data. To test the hypothesis first using Kolmogorov-Smirnov test the data were normalized, that because of not being normality in some variables, researcher Using ASINH function managed to normalize the data. Before testing the hypotheses, with aid of Lymr test, identified synthesis and panel testing method on data. The results of this test indicated that the data should be panel data to enter to software, then, by using The Hausman test identified random or fixed method for testing the hypotheses. Univariate regression test results showed that from the independent variables, only firm size causes to increase the time in the audit report and other variables (audit reports, the percentage of institutional ownership of stock,) in term of timeliness of audit reports, not significantly impact on Rating Companies.

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History

  • Receive Date: 04 May 2014
  • Revise Date: 14 June 2018
  • Accept Date: 27 January 2015

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