Company characteristics and audit report lag: A meta-analysis

Document Type : Research Paper

Authors

Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran

10.22075/ijnaa.2023.30995.4540

Abstract

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.

Keywords

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Articles in Press, Corrected Proof
Available Online from 21 April 2024
  • Receive Date: 20 June 2023
  • Accept Date: 31 August 2023