Najaf Karami, Zhila Mohammadvand


Timeliness is one of the most important qualitative characteristics of financial information; Timeliness means that information should be available to users in the shortest possible time and the fastest recommended. Whatever the interval between the end of the financial year and the date of publication of financial statements of business units is shorter, is increases the benefit from the annual financial statements of business units. Increasing the time interval between the end of the fiscal year and date of publication of the financial statements, increases disclosure of information to benefit of users and that is the detriment of others. The purpose of this research, examines the relationship between some characteristics of company with duration of implementation and completion of the audit. The population consists of companies listed on the Tehran Stock Exchange during the period 2006 to 2014. The results of tests that has been done on the research hypothesis showed that the Five independent variables in this research, including size, debt-to-equity ratio, profitability, the type of audit opinion that provided financial statements and company life cycle, there is a significant relationship with duration of implementation and completion of audit.


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timeliness, company size, company life, duration of implementation and completion of the audit


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