Investigating the Impact of Accounting Complexity and Financial Reporting Transparency of Firm on the Delay Auditor's Report

In this paper, the impact of Accounting Complexity and financial reporting transparency of firm on the delay auditor’s report is investigated. The Criteria that used to Accounting Complexity and transparency of financial reporting is preparation of consolidated financial statements and accruals quality. In this paper, delay auditor’s report is considered as interval between the end of financial year until Offering auditor’s report. The study sample consists of 75 Firms listed in Tehran stock Exchange during the 2001 to 2010. In order to testing the research hypothesizes, Ordinary Least Squares regression and panel data have been used. The results showed that there is significant positive relationship between preparation of consolidated statements financial by parent Firm and low transparency of financial reporting with delay auditor’s report. In other word, results showed that of consolidated statements financial by parent Firm and low transparency of financial reporting will increase the delay auditor’s report.