Efficacy of type and value of auditing opinion on time revelation of information Report as inadecuate




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Masood Taheri Nia ;Ciência e Natura 2015, 37 6-2

Author: Ramin Ehsani Tabar

Source: http://www.redalyc.org/articulo.oa?id=467547683005


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Ciência e Natura ISSN: 0100-8307 cienciaenaturarevista@gmail.com Universidade Federal de Santa Maria Brasil Ehsani Tabar, Ramin; Taheri Nia, Masood Efficacy of type and value of auditing opinion on time revelation of information Ciência e Natura, vol.
37, núm.
6-2, 2015, pp.
35-44 Universidade Federal de Santa Maria Santa Maria, Brasil Available in: http:--www.redalyc.org-articulo.oa?id=467547683005 How to cite Complete issue More information about this article Journals homepage in redalyc.org Scientific Information System Network of Scientific Journals from Latin America, the Caribbean, Spain and Portugal Non-profit academic project, developed under the open access initiative 35 Ciência e Natura, v.
37 Part 2 jun.
2015, p.
35−44 ISSN impressa: 0100-8307 ISSN on-line: 2179-460X Efficacy of type and value of auditing opinion on time revelation of information Ramin Ehsani Tabar1, Masood Taheri Nia2 1-Mastert of Accounting, Islamic Azad University, Khoram Abad Iran 2-Assistannc Professor, Department of Management, Lorestan University, Khoram Abad Iran Abstract The main goal of this research is surveying efficacy of type and value of variation of Auditing opinion on time revealing of accepted companies of Tehran commercial papers bourse Statistics society of this research is accepted companies in the Tehran commercial papers since (9002 to 9002) years, that content of sample after screen manner correspond 000companies.
In this research have been used from boarding and incorporating data with fixed effects.
Outcomes of analysis by some variant regression in the assurance level 29% shows that variation of Auditing opinion type and variation value of Auditing opinion type cause increase of on time revelation of companies financial reports. Keywords: variation of auditing opinion, on time revelation, quality of revelation, Tehran commercial papers burse. 1 Introduction Investors and trusters are two main group of users of organism outside of financial info...





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