SID.ir New Version

Use Online Translation Powered By

Click Here STRS

STRS

Paper Information
Journal:   THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES   MARCH 2015 , Volume 6 , Number 24; Page(s) 121 To 137.
 
Paper: 

The Impact Of Internal Audit Function Quality On Independent Audit Delay
 
 
Author(s):  Hajiha Zohreh*, Rafiee Azadeh
 
* DEPARTMENT OF ACCOUNTING, EAST TEHRAN BRANCH, ISLAMIC AZAD UNIVERSITY, TEHRAN, IRAN
 
Abstract: 
This study examines the role of internal audit function (IAF) in the timeliness of financial audit. Audit delay is the number of days between a firm’s fiscal year-end and the audit report date. This delay reduces the access to information among market participants and potentially reduces the information content of accounting reports. Audit delay also serves as a proxy for audit efficiency. Therefore, this research has been lunched using data from 57 firms listed on Tehran Stock Exchange that their internal audit reports had been offered to audit committee or Board. In this research we used the survey method by questionnaire for gathering required data. Logit regression and Pearson correlation have been employed. We used objectivity, age of internal audit unit and size of internal audit unit to measure IAF. The research results indicate that there are a negative relationship between objectivity and size of internal audit unit with audit delay; however, there is no significant relationship between age and audit delay.
 
Keyword(s): INTERNAL AUDIT FUNCTION, AUDIT DELAY, OBJECTIVITY, AGE OF INTERNAL AUDIT UNIT AND SIZE OF INTERNAL AUDIT UNIT
 
 
International related papers: 
 
Most related Highly related Moderately related Least related
 
References: 
  • Not Registered.
  •  
  •  
 
Citations: 
  • Not Registered.
 
+ Click to Cite.
APA: Copy

HAJIHA, Z., & RAFIEE, A. (2015). THE IMPACT OF INTERNAL AUDIT FUNCTION QUALITY ON INDEPENDENT AUDIT DELAY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 6(24), 121-137. https://www.sid.ir/en/journal/ViewPaper.aspx?id=464707



Vancouver: Copy

HAJIHA ZOHREH, RAFIEE AZADEH. THE IMPACT OF INTERNAL AUDIT FUNCTION QUALITY ON INDEPENDENT AUDIT DELAY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES. 2015 [cited 2022August19];6(24):121-137. Available from: https://www.sid.ir/en/journal/ViewPaper.aspx?id=464707



IEEE: Copy

HAJIHA, Z., RAFIEE, A., 2015. THE IMPACT OF INTERNAL AUDIT FUNCTION QUALITY ON INDEPENDENT AUDIT DELAY. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, [online] 6(24), pp.121-137. Available: https://www.sid.ir/en/journal/ViewPaper.aspx?id=464707.
 
 
Persian Abstract Yearly Visit 115
 
 
Latest on Blog
Enter SID Blog