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Department of Accounting, Faculty of Science, Azad University, Ardabil, Iran
Abstract
The purpose of this article is to investigate the impact of earnings management and smoothing on the delay of audit reports in 129 companies listed on the Tehran Stock Exchange, over a period of 7 years from 2011 to 2017.The number of data collected for this study is 903 years. The research method is descriptive-correlational. Hypotheses are tested using multivariate linear regression model. Also, considering that the data used in the present study are real and historical information, it can be classified as post-event. Finally, E-views software was used to detect the relationship between variables.The results of the hypothesis test indicate a positive and significant relationship between earnings management and earnings smoothing with the delay of audit reports in the studied companies.
baradaran sadr,A. S. , seyedsadeghi namin,T. and samaei,A. (2021). Investigating the Impact of Earnings Management and Earnings Smoothing on Audit Report Delays. Journal of Accounting and Management Vision, 3(34), 14-27.
MLA
baradaran sadr,A. S. , , seyedsadeghi namin,T. , and samaei,A. . "Investigating the Impact of Earnings Management and Earnings Smoothing on Audit Report Delays", Journal of Accounting and Management Vision, 3, 34, 2021, 14-27.
HARVARD
baradaran sadr A. S., seyedsadeghi namin T., samaei A. (2021). 'Investigating the Impact of Earnings Management and Earnings Smoothing on Audit Report Delays', Journal of Accounting and Management Vision, 3(34), pp. 14-27.
CHICAGO
A. S. baradaran sadr, T. seyedsadeghi namin and A. samaei, "Investigating the Impact of Earnings Management and Earnings Smoothing on Audit Report Delays," Journal of Accounting and Management Vision, 3 34 (2021): 14-27,
VANCOUVER
baradaran sadr A. S., seyedsadeghi namin T., samaei A. Investigating the Impact of Earnings Management and Earnings Smoothing on Audit Report Delays. Journal of Accounting and Management Vision, 2021; 3(34): 14-27.
