Investigating the Effect of Accounting Comparability on Audit Fees and Delay in Audit Report in Companies Admitted to Tehran Stock Exchange

Subject Areas : Financial accounting

Babak Abedi Sadaghiani ¹ , Ali Kiani ²

1 - Assistant Prof of Accounting, Shahid Chamran University of Ahvaz, Ahvaz, Iran.
2 - Ph.D. Student, Department of Accounting, Shahid Chamran, University of Ahvaz, Iran.

Received: 2024-12-08 Accepted : 2025-02-24 Published : 2025-06-10

Keywords: Accounting Comparability, Audit Fee, Audit Delay.,

Abstract :

Comparability is one of the important features of financial statements that helps the users of financial statements to make appropriate and correct decisions by comparing the current trend of the company with the previous trend. After that, it will affect the audit fee. Therefore, the purpose of this research is to investigate the effect of comparability as one of the qualitative features of financial reporting on audit fees and delay in audit report. The statistical population of this research is the companies admitted to the Tehran Stock Exchange. In order to achieve the goal of the research, 120 companies were selected during the years 1394 to 1401. In order to analyze data and test hypotheses, multivariate regression model and combined data have been used. The research findings show that accounting comparability has a negative and significant effect on audit fees. Also, the results showed that the comparability of accounting has a negative and significant effect on the delay in the audit report. According to the results, it can be said that the comparability of accounting can lead to the reduction of the delay in the audit report by increasing the transparency and comprehensibility of the financial reports and, as a result, reducing the audit fee.

References:

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