The effect of financial report quality, managerial ownership and research and development investment on audit report delay

Subject Areas : Journal of Capital Market Analysis

Seyed hossein Ahmadi Langari ¹

1 - Department of Accounting, Gorgan Branch, Islamic Azad University, Gorgan, Iran.

Received: 2022-10-08 Accepted : 2023-06-09 Published : 2023-08-23

Keywords: Financial Reporting Quality, Managerial Ownership, research and development investment, audit report delay,

Abstract :

The purpose of this research is to determine the factors of interest to the users of financial information through the timely presentation of the auditor's report, which has a significant contribution in influencing the success of the financial performance and development of companies by attracting investors. With this aim, the impact of financial report quality, managerial ownership and research and development investment on audit report delay was investigated. In this regard, a sample of 154 companies listed in the Tehran Stock Exchange was examined during the period of 2017 to 2021. Multivariate regression was used to test the hypothesis and Eviews software was used for statistical analysis. The results showed that the quality of the financial report and managerial ownership have a direct positive and significant relationship with the delay of the audit report, and research and development investment has no significant effect on the delay of the audit report.