این سایت در حال حاضر پشتیبانی نمی شود و امکان دارد داده های نشریات بروز نباشند
International Journal of Nonlinear Analysis and Applications، جلد ۱۶، شماره ۲، صفحات ۰-۰
عنوان فارسی
چکیده فارسی مقاله
کلیدواژه‌های فارسی مقاله
عنوان انگلیسی Company characteristics and audit report lag: A meta-analysis
چکیده انگلیسی مقاله The purpose of this research is to use the meta-analysis approach to analyze and combine the conflicting and inconsistent results obtained in past researches in the field of investigating the effects of the characteristics of companies on the audit report lag. Company characteristics include company size, company profitability, company age, Company loss and company leverage. In the research conducted in the past years, the audit report lag is known as the dependent variable and the specific characteristics of the companies as the independent variable. To achieve the research objectives from the approach [28] and also, to apply Cochran-Egger’s Q tests, Including 77 studies including 27 domestic studies during the years 2013 to 2022 and 50 foreign studies during the years 2010 to 2023 were reviewed. The results indicate that there is no significant relationship between the size of the company and the independent audit report lag, But there is a negative relationship between profitability, age and the independent audit report lag, Also, there is a positive relationship between the leverage and the loss of the company with the audit report lag.
کلیدواژه‌های انگلیسی مقاله audit report lag,company size,Meta-Analysis
نویسندگان مقاله Sadegh Sadeghi Dehcheshmeh |
Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran

Hamid Reza Jafari Dehkordi |
Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran

Bahareh Banitalebi Dehkordi |
Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran

نشانی اینترنتی https://ijnaa.semnan.ac.ir/article_8659_536e78123ae0de39a3393536c1a0efa3.pdf
فایل مقاله فایلی برای مقاله ذخیره نشده است
کد مقاله (doi)
زبان مقاله منتشر شده en
موضوعات مقاله منتشر شده
نوع مقاله منتشر شده
برگشت به: صفحه اول پایگاه   |   نسخه مرتبط   |   نشریه مرتبط   |   فهرست نشریات