The Relationship between Audit Specialization and Audit Delay with Accounting Conservatism

The audited financial statements tend to have better information content, leading users to make better decisions and thus generating greater economic benefits. This paper, investigated the relationship between audit specialization and audit delay and accounting conservatism. The sample consists of 64 companies listed on Tehran Stock Exchange, in the period 1387-1393 and for testing the hypothesis the statistical panel data regression was exerted. In this research for measuring conservatism; was used the model developed by Ball and Shivakumar (2005) and the model developed by Palmrose) 1988 (was used for measuring of audit specialization. The results show that there is no significant relationship between audit specialization and accounting conservatism. Also, the results show that there is a negative and significant relationship between audit delay and accounting conservatism. Means, the more; the number of days between the end of the year and date of the auditor’s report, the less the quality of numbers in financial statements is.