The effect of non-audit services of audit institutions on the audit report lag

Subject Areas : Accounting

Sadegh Sadeghi Dehcheshmeh ¹ , Hamid Reza Jafari Dehkordi ^{2 *} , Bahareh Banitalebi Dehkordi ³

1 - Phd Student. Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran, ([e-mail])
2 - Assistant Prof. , Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran, ([e-mail])
3 - Department of Accounting, Shahrekord Branch, Islamic Azad University, Shahrekord, Iran.

Received: 2023-11-19 Accepted : 2024-09-11 Published : 2025-03-19

Keywords: audit report delay, audit services, Non-audit services, ,

Abstract :

Purpose: Timely submission of audited financial statements reduces information asymmetry and makes users make timely decisions, and delay in submitting the audit report undermines this advantage. Therefore, the purpose of this study is to investigate the relationship between the provision of non-audit services and the delay of the audit report of audit institutions using the structural equation model. Research Methodology: The method used in the research was a total of 624 annual observations of the company from the financial reports of companies admitted to the stock exchange during the years 1393 to 1400, and a test to check the correlation between non-audit services and the delay of the audit report while which controls for other variables, was done. Findings: The present study showed results that showed a positive relationship between non-audit services and an increase in the delay in the audit report in such a way that the more audit institutions have non-audit services, the greater the delay in the auditor's report to other companies. However, this correlation plays a lesser role in the following periods and reduces the delay in the auditor's report in the following periods. Originality/scientific added value: The results of this research can be useful in revising and modifying the guidelines and framework of non-audit services of audit institutions, and can also increase the quality of public trust and confidence in the financial statements of companies and improve the decision-making process. to facilitate

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