Abstract:
The goal of the present study is to investigate investment opportunities and lack of in time auditor reporting. This research is applied regarding the aim and is descriptive due to data collection method utilized and is correlation type. The statistical population of this research entails firms enlisted in Tehran Stock Exchange. Data analysis was done using SPSS18 and EVIEWS8 software. Results of this research showed that there has been a meaningful relationship between investment opportunities and lack of in time reporting by the auditor.
Machine summary:
com 3- Department of Accounting,Electronic, Branch,Islamic Azad University,Tehran,Iran, Original Article: Received 01 Dec. 2017 Accepted 02 Jan. 2018 Published 13 Feb. 2018 ABSTRACT The goal of the present study is to investigate investment opportunities and lack of in time auditor reporting.
Results of this research showed that there has been a meaningful relationship between investment opportunities and lack of in time reporting by the auditor.
The major research hypothesis: there is a meaningful Statements of the problem relationship between investment opportunities and lack of Studying investment opportunities is considered as a auditors' in time reporting superior method of information interpretation.
It can be suggested to the users of relationship between fixed assets' growth and lack of financial statements such as investors to analyze the firm's auditors' in time reporting.
5- Studying research hypotheses Next we will investigate about the important equations to approve the hypotheses again: Vol 6 Issue 1, March 2018 Table 9: Important equations under investigation (View the image of this page) Regarding the meaningfulness of the total regression and the meaningfulness of the effect of important variables under investigation to identify the relationship between investment opportunities and lack of in time auditor report in the regression equation the research hypotheses were approved.
5- To test the second hypothesis and regarding that the absolute amount of t is higher than 2 and the amount of relationship between fixed assets' growth and lack of in time auditor report the result was found to be equal to 0.