The Internal Audit Unit is one of the corporate governance mechanisms in order to better monitor shareholders' behavior and performance. Therefore, the purpose of the present study is to investigate the relationship between the quality of internal audit unit's performance and the quality of financial reporting and the delay in issuing the report of independent auditors of listed companies in Tehran Stock Exchange. In order to achieve this goal, two hypotheses were designed and tested using sample data from companies listed in Tehran Stock Exchange during 2013 to 2019 (784 observations) using correlation research. The results of statistical analysis of multiple correlation models indicate that there is a positive and significant relationship between the quality of internal audit unit performance and financial reporting quality. However, there was no significant relationship between the quality of internal audit unit performance and the delay in issuing the independent auditor's report.
Valizadeh Larijani, A., Rahmani, A., & Shabani Asli, S. (2022). Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance. Applied Research in Financial Reporting, 10(2), 259-286.
MLA
Azam Valizadeh Larijani; Ali Rahmani; Samaneh Shabani Asli. "Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance". Applied Research in Financial Reporting, 10, 2, 2022, 259-286.
HARVARD
Valizadeh Larijani, A., Rahmani, A., Shabani Asli, S. (2022). 'Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance', Applied Research in Financial Reporting, 10(2), pp. 259-286.
VANCOUVER
Valizadeh Larijani, A., Rahmani, A., Shabani Asli, S. Internal Audit Function Quality, Financial reporting Quality and the Delay of the External Auditor's Report Issuance. Applied Research in Financial Reporting, 2022; 10(2): 259-286.
