بررسی معیارهای پیچیدگی شرکت و تأخیر در ارائه گزارش حسابرسی: با رویکرد فراتحلیل

References

Abbott, L.J., Parker, S., & Peters, G.F. (2012). Internal audit assistance and external audit timeliness. Auditing: A Journal of Practice & Theory, 31(4), 3-20.

Abernathy, J.L., Kubick, T.R., & Masli, A. (2018). Evidence on the relation between managerial ability and financial reporting timeliness. International Journal of Auditing, 22(2), 185-196.

Abdillah, M.R., Mardijuwono, A.W., & Habiburrochman, H. (2019). The effect of company characteristics and auditor characteristics to audit report lag. Asian Journal of Accounting Research, 4(1), 129-144.

Abidin, Sh. Ahmad-Zaluki, N. (2012). Auditor Industry Specialism and Reporting Timeliness. Social and Behavioral Sciences. 65, 873-878.

Afify, H. A. E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Research, 10(1), 56–86.

Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(2), 217-226.

Arabi, M., & Hassanpour, S. (2015). The Relationship between Board Characteristics and Timing of Financial Reporting. Financial Accounting Knowledge, 1(3), 107-124 [In Persian].

Ashton, R. H., Graul, P. R., & Newton, J. D. (1989). Audit delay and the timeliness of corporate reporting. Contemporary accounting research, 5(2), 657-673.

Ashton, R.H., Willingham, J.J., & Elliott R.K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275-292.

Asthana, S. (2014). Abnormal audit delays, earnings quality and firm value in the USA. Journal of Financial Reporting and Accounting, 12(1), 21–44.

Baatwah, S.R., Salleh, Z., & Stewart, J. (2019). Audit committee chair accounting expertise and audit report timeliness. Asian Review of Accounting, 27(2), 273-306.

Bahmanabadi, M. (2011). The factors effecting on audit delay of the financial statements on Tehran stock Exchange Companies. Master Thesis of Islamic Azad University, Central Tehran Branch, Tehran [In Persian].

Bamber, E. M., Bamber, L. S., & Schoderbek, M. P. (1993). Audit structure and other determinants of audit report lag: An empirical analysis. Auditing: A Journal of Practice & Theory, 12(1), 1–23.

Barzideh, F., & Moayeri, M. (2006). The effective factors on timeliness of audit report: Evidence from Iran. Empirical Studies in Financial Accounting, 4(16), 43-69 [In Persian].

Blankley, A. I., Hurtt, D. N., & MacGregor, J. E. (2014). The relationship between audit report lags and future restatements. Auditing: A Journal of Practice & Theory, 33(2), 27-57.

Bayat, A., Ali Ahmadi, S. (2013). Audit delay and timeliness of financial reporting. Journal of Financial Accounting and Audit Research , 6(22), 121-97 [In Persian].

Bazarafshan, A. (2012). Methodology of meta-analysis in accounting: introduction, necessities and applications. Ministry of Science, Research and Technology. Presented at the 11th Iran Accounting Conference, Ferdowsi University, Mashhad [In Persian].

Carslaw, C., & Kaplan, S. E. (1991). An Examination Further Evidence of Audit Delay: from New Zealand. Accounting and Business Research, 22(85), 21-32.

Chan, K. H., Luo, V. W., & Mo, P. L. (2016). Determinants and implications of long audit reporting lags: evidence from China. Accounting and Business Research, 46(2), 145-166.

Dao, M., & Pham, T. (2014). Audit tenure, auditor specialization and audit report lag. Managerial Auditing Journal, 29(6), 490-512.

Durand, G. (2018), The determinants of audit report lag: a meta-analysis. Managerial Auditing Journal, 34(1), 44-75.

Egger, M., Smith, G. D., Schneider, M., & Minder, C. (1997). Bias in meta-analysis detected by a simple, graphical test. Bmj, 315(7109), 629-634.

Farag, M. (2017). The impact of accelerated filing requirements on meeting audit report deadlines. Accounting Research Journal, 30(1), 58–72.

Ghafran, C., & Yasmin, S. (2018). Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise. International Journal of Auditing, 22(1), 13-24.

Habib, A., & Bhuiyan, M. B. U. (2011). Audit firm industry specialization and the audit report lag. Journal of international accounting, auditing and taxation, 20(1), 32-44.

Habibi, S., Abzari, M., & Fathi, S. (2014). Determinants of Capital Structure: Meta-analysis. Journal of Asset Management and Financing, 2(1), 55-74 [In Persian].

Harjoto, M. A., Laksmana, I., & Lee, R. (2015). The impact of demographic characteristics of CEOs and directors on audit fees and audit delay. Managerial Auditing Journal, 30(8–9), 963–997.

Hay, D., Knechel, W. R., & Wong, N. (2006). Audit fees: A meta‐analysis of the effect of supply and demand attributes. Contemporary Accounting Research, 23(1), 141-191.

Hennes, K. M., Leone, A. J., & Miller, B. P. (2008). The importance of distinguishing errors from irregularities in restatement research: The case of restatements and CEO/CFO turnover. The Accounting Review, 83(6), 1487–1519.

Heydari Kordzanganeh, G., & Aalipour, Z. (2006). Privatization culture engineering. Tehran, Pendar Fars [In Persian].

Hribar, P., & Jenkins, N. T. (2004). The effect of accounting restatements on earnings revisions and the estimated cost of capital. Review of Accounting Studies, 9(2–3), 337–356.

Jaggi, B., & Tsui, J. (1999). Determinants of audit report lag: Further evidence from Hong Kong. Accounting and business research, 30(1), 17-28.

Kim, J. H. (2019). The Impact of Asymmetric Cost Behavior on the Audit Report Lag. Academy of Accounting and Financial Studies Journal, 23(4), 1-13.

Knechel, W. R., & Sharma, D. S. (2012). Auditor-provided nonaudit services and audit effectiveness and efficiency: Evidence from pre-and post-SOX audit report lags. Auditing: A Journal of Practice & Theory, 31(4), 85-114.

Lari dashtebayaz, M., Ghannad, M., & Fakour, H. (2018). Features of the Audit committee and the Delay in the Audit report. The Financial Accounting & Auditing Researches, 10(37), 215-241 [In Persian].

Lari dashtebayaz, M., Mohammadi, S., Naghshbandi, N., & Moeinnezhad, B. (2018). Effects of Audit-related Features and Corporate Governance Mechanisms on Timely Disclosure. Empirical Research in Accounting, 8(4), 273-298 [In Persian].

Lee, H. Y., Mande, V., & Son, M. (2008). A comparison of reporting lags of multinational and domestic firms. Journal of International Financial Management & Accounting, 19(1), 28-56.

Leventis, S., Weetman, P., & Caramanis, C. (2005). Determinants of audit report lag: Some evidence from the Athens Stock Exchange. International Journal of Auditing, 9(1), 45-58.

Lipsey, W., & Wilson, D. (2001). Practical meta-analysis. Thousand Oaks, CA: SAGE Publications.

Macaskill P, Walter Sd, Irwing LA. (2000). Comparison of methods to detect publication biasd in meta-analysis. State Med, 20, 641-654.

Mahdavi, G., & Jamalian Pour, M. (2011). Effective Factors on Speed of Financial Reporting in Tehran Stock Exchange. Journal of Financial Accounting Research, 2(4), 89-108 [In Persian].

Mao, M. Q., & Yu, Y. (2015). Analysts' cash flow forecasts, audit effort, and audit opinions on internal control. Journal of Business Finance & Accounting, 42(5-6), 635-664.

Maranjory, M. (2018). Meta-Analysis in Accounting Research. Journal of Accounting Research, 8(2), 125-147[In Persian].

Mitra, S., Song, H., & Yang, J. S. (2015). The effect of Auditing Standard No. 5 on audit report lags. Accounting Horizons, 29(3), 507-527.

MohammadRezaei, F., & Mohd‐Saleh, N. (2018). Audit report lag: the role of auditor type and increased competition in the audit market. Accounting & Finance, 58(3), 885-920.

Ng, P. P., & Tai, B. Y. (1994). An empirical examination of the determinants of audit delay in Hong Kong. The British Accounting Review, 26(1), 43-59.

Oussii, A. A., & Taktak, N. B. (2018). Audit committee effectiveness and financial reporting timeliness. African Journal of Economic and Management Studies, 9 (1), 34-55.

Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets:  Empirical evidence from the Zimbabwe Stock Exchange. Accounting and business research, 30(3), 241-254.

Palmrose, Z.-V., Richardson, V. J., & Scholz, S. (2004). Determinants of market reactions to restatement announcements. Journal of Accounting and Economics, 37(1), 59–89.

Pourheidari, O., Borhaninejad, S., & Mohammad Reza Khani, V. (2015). The effect of audit quality on the timeliness of audit reports in companies listed in Tehran Stock Exchange. Journal of Audit Science, 14(58), 85-104 [In Persian].

Salehi, A., Bozorgmehriyan, S., & Janatmakan, H. (2018). Complexity of accounting information on delay the audited financial statements and information asymmetry with emphasis on the role of audit quality, Journal of Empirical Reasearch Of Financial Accounting, 4(3), 87-116 [In Persian].

Sharma, V. D. & Iselin, E. R, (2012), The Association between Audit Committee Multiple-Directorships, Tenure, and Financial Misstatements. Auditing: A Journal of Practice & Theory, 31(3), 149–175.

Sharma, D. S., Tanyi, P. N., & Litt, B. A. (2017). Costs of mandatory periodic audit partner rotation: Evidence from audit fees and audit timeliness. Auditing: A Journal of Practice & Theory, 36(1), 129-149.

Vaez, A., Abedi Sadeghiani, B., & Ahmadi, V. (2016). The relationship between some audit quality indicators and company characteristics with Audit Report Lag. Journal of Audit Science, 16(62), 101-120 [In Persian].

Woo, E.‐S., & Koh, H. C. (2001). Factors associated with auditor changes: A Singapore study. Accounting and Business Research, 31(2), 133–144.

Zare Bahnamiri, M. J., & Hasankhani, F. (2021). Auditor Characteristics and Audit Report Lag: A Meta-Analysis. Accounting and Auditing Review, 28(4), 664-690 [In Persian].