Investigating the Relationship between Auditor Change and Audit Fee with Audit Report Lag of Pharmaceutical Companies Listed on the Tehran Stock Exchange
<strong>Introduction:</strong> Audit report lag is directly associated with audit efficiency and timely announcement of earnings. Moreover, the time of audit report is one of the important factors in determining the timeliness of corporate financial reporting. So, it seems necessary to i...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
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Shiraz University of Medical Sciences
2014-06-01
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| Series: | حسابداری سلامت |
| Subjects: | |
| Online Access: | http://jha.sums.ac.ir/article_16982_709a5e6f70fdcc772a5dd9af14b80b9d.pdf |