The effect of Internal Auditor and Audit Committee Characteristics on Accelerating Auditing of Companies listed in Tehran Stock Exchange

The main objective of the research is to investigate the effect of the internal auditor and the characteristics of the audit committee on the acceleration of the audit report of companies admitted to the Tehran Stock Exchange during the years 1392 to 1396. In this regard, the existence of the internal auditor and the characteristics of the audit committee (size, financial expertise and independence) Audit Committee) are as independent variables and expediting the audit report as a dependent variable. The size of the company, the financial leverage, the ratio of accruals, and the ratio of cash flows are also used as control variables. The sample is a sample of 112 companies. The research method is descriptive-correlational with the applied approach and the method of data collection in the theoretical part of the library method and in the test section of the hypotheses is the method of documentary documentation of financial statements. In general, the statistical method used in this research is multiple correlation and regression. According to the results of the research, the existence of the internal auditor, financial expertise and independence of the audit committee have a direct and significant impact on the speeding up of the audit report and the size of the audit committee does not have a significant impact on the speed of the audit report. The results of the control variables indicated that the financial leverage and the ratio of accruals on the acceleration of the audit report had a reversible and significant effect.