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The effect of the presence of certified public accountants in the composition of the audit committee on Audit Report Lag
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Seyed Mohammad Moshashaei *   , Javad Torabi |
| University of Guilan |
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Abstract: (234 Views) |
This study aims to examine the effect of presence of certified public accountants in the composition of the audit committee )audit committee member's auditing expertise( on audit report lag. As a methodological aspect, this study is an applied and descriptive correlation research. Our sample includes 107 companies listed on the Tehran Stock Exchange in the years 2017 to 2022. A multivariate regression method based on panel data was used to test the research hypothesis. Eviews software was used for data analysis. The results show that the audit committee's auditing expertise negatively and significantly affects the audit report lag. Also, the audit committee's auditing expertise is more negatively associated with audit report lag than the financial expertise of the committee. According to the results of the research, the use of certified accountants in the composition of the audit committee members can increase the committee's effectiveness and, by helping to achieve the goals and responsibilities of the committee, provide timely financial reporting. Such a new attitude to the composition of the audit committee in the country's capital market is innovative and helps to develop the literature in this field.
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| Keywords: Audit Committee, Auditing Expertise, Audit Report Lag. |
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Full-Text [PDF 1100 kb]
(94 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2024/06/9 | Accepted: 2024/09/14 | Published: 2025/03/30
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