Subject: Since the financial information are sensitive over time, and their value and usefulness for making logical decisions by users reduces over time. Though, the more period between end of the year and the time of issuing financial statement reduces the value of information given to users’ increases. Method: This research is descriptive-correlational in methodology. The time period of research is from 1388 to 1391 implemented in Tehran Stock Exchange companies. Discussion: It is assumed that change in audit opinion is related to timing of earnings announcement. In addition, timing of earnings announcement is sooner in companies that their audit opinion improvement in current period compared to previous. Conclusion: Result of research shows that companies that have improved audit opinion, disclose their financial statement sooner. In other hand, type of audit opinion and also the change in audit opinion affects the earnings timeliness.
Sepasi, S., Anvari Rostami, A. A., & Masoudi, A. (2016). Audit opinion improvement and timing of Disclosure. Accounting and Auditing Research, 8(29), 68-79. doi: 10.22034/iaar.2016.99191
MLA
Sahar Sepasi; Ali Asghar Anvari Rostami; Ali Masoudi. "Audit opinion improvement and timing of Disclosure". Accounting and Auditing Research, 8, 29, 2016, 68-79. doi: 10.22034/iaar.2016.99191
HARVARD
Sepasi, S., Anvari Rostami, A. A., Masoudi, A. (2016). 'Audit opinion improvement and timing of Disclosure', Accounting and Auditing Research, 8(29), pp. 68-79. doi: 10.22034/iaar.2016.99191
VANCOUVER
Sepasi, S., Anvari Rostami, A. A., Masoudi, A. Audit opinion improvement and timing of Disclosure. Accounting and Auditing Research, 2016; 8(29): 68-79. doi: 10.22034/iaar.2016.99191
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