Review and explain the relationship between financial and non-financial characteristics and duration of implementation and completion of the audit of listed companies in Tehran Stock Exchange

mostafa hakimzadeh¹

1) Audit Branch graduate student at Azad University in Iran hakimparadiso

IOI Code : XYGH-BDGGA
Publication : International Conference on Management, Innovation and Entrepreneurship(ieconf.ir)
Abstract :
    Time information, determines the usefulness of the information provided and timely disclosure of information, prevents the ignorance of important events The future prospects for the business unit may make a big difference. In this study, factors affecting the timeliness of financial reporting in Tehran Stock Exchange. The interval between the end of the financial year and the date of publication of financial statements of entities is shorter, benefit from the annual financial statements audited business units increasedIncreasing the time interval between the end of the financial year and the date of publication of the financial statements, disclosure of information likely to benefit and to the detriment of users increases others. The aim of this study was to investigate the relationship between some characteristics with time running and completion of the audit. The population of manufacturing firms listed in the Tehran Stock Exchange during the period 1389 to 1394 is.The results of tests done on the hypothesis shows The five independent variables used in this research, including size, debt-to-equity ratio, profitability, the type of audit opinion on the financial statements life of the company, significant relationship with duration of implementation and completion of the audit there .

Keywords : timeliness size age duration of implementation and completion of the audit