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The Impact of Corporate Governance's Mechanisms on Audit Report Lags (ARL)
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Seyyed Hosien Sajjadi   , Saeed Hajizadeh , Ramin Ghorbani |
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Abstract: (2884 Views) |
In this paper we empirically investigate the impact of corporate governance’s mechanisms on audit report lag in accepted in Tehran stock exchange (TSE). For this purpose research data with panel data regression for the period from 2005 to 2009 were analyzed In general, results showed that corporate governance’s mechanisms are effective on audit report lag. Also, results showed that monitoring mechanisms of ownership structure such as institutional shareholder and existence of controller shareholder have more impact on ARL than monitoring mechanisms of managerial structure. In addition, the results of research hypotheses confim that some variables such as Ownership of institutional shareholders, controlling shareholder and nonexecutive members of the board of directors have significantly negative impact on ARL. But the results obtained for the board size and audit quality variables are not statistically significant. |
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| Keywords: Corporate Governance, Audit Report Lags (ARL), Timeliness, Ownership Structure, Board Structure. |
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Full-Text [PDF 1657 kb]
(73 Downloads)
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Type of Study: Research |
Subject:
General
Received: 2012/08/31 | Accepted: 2012/11/10 | Published: 2020/12/21
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