List of Articles delays in submitting audit reports

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  1 - The Effect of Managers 'Behavioral Bias on Auditors' Strategies in the Face of Audit Risk
  نازنین بشیری منش احسان مداح فهیمه آگاهی
  10.30495/jdaa.2022.693172
  Abstract In the face of audit risk and reducing litigation, auditors use a variety of strategies, such as increasing the level of auditing tests, increasing clauses, and changing clients. Given that managers are responsible for preparing the company's financial stateme More

  Abstract In the face of audit risk and reducing litigation, auditors use a variety of strategies, such as increasing the level of auditing tests, increasing clauses, and changing clients. Given that managers are responsible for preparing the company's financial statements, the behavioral characteristics of managers affect decision-making and information presentation approaches. Therefore, the purpose of this study is to investigate the effect of managers 'bias on auditors' strategies in the face of audit risk. In this regard, a sample including 129 observations (year-company), the effect of managers' behavioral bias on remuneration, delay in submitting a report, commenting on the distortion clause and changing the auditor were investigated. Findings showed that managers 'focus on short-term goals, reputation and high percentage of managers' ownership leads to more effort and accuracy in the audit process and increase audit fees. The results also showed that managers' uncertainty and fortification have a negative and significant relationship with the delay of the audit report. This means that more confident managers are trying to pay less for auditing so that they can invest more in assets by reducing costs. According to the research findings, short-sightedness and narcissism of managers have a positive and significant relationship with condition clauses of audit importance. Managers who seek to gain benefits and career advancement or self-esteem and reputation gain by manipulating information increase the likelihood of receiving important condition clauses from the independent auditor. The findings also showed that the behavioral characteristics of managers have no effect on the change of auditor. Manuscript profile