The Effect of Liquidity, Debt Ratio, Frim Size and Age on Audit Report Delay

Document Type : Original Article

Authors

1 Assistant Professor of Islamic Azad University, Tehran South Branch

2 PhD student, Department of Accounting, Faculty of Economics and Accounting, South Tehran Branch, Islamic Azad University, Tehran, Iran

Abstract

Periodic reports contain valuable information for investors, and a long delay before this information becomes available makes this information less valuable to investors. The purpose of this research is to examine The Effect of Liquidity, Debt Ratio, Frim Size and Age on Audit Report DeLay. The information from this study is taken from the financial statements of 168 companies during the period 1383-1400. The research is applied in terms of purpose; in terms of nature and content it is a correlation type. Multiple regression based on panel data analysis (panel data) was used to test the relationship between variables and the significance of the model. The results of the research hypotheses test showed that the liquidity of the Frim has a positive and significant effect on the Audit Report Delay; The size of the Frim has a negative and significant effect on Audit Report Delay; Also, the results showed that the debt ratio and the age of the company have a positive effect on Audit Report Delay; But their effect is not significant.

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