Investigating the effect of size and complexity of business unit operations on delays in submitting audit reports

This study provides a theoretical and experimental study of the factors affecting the delay in submitting the audit report of companies listed on the Tehran Stock Exchange. In terms of purpose, this research is useful because it examines the relationship between variables in the stock market and is better to explain the relationship and offer suggestions to improve market efficiency and corporate governance, and in terms of solidarity. In fact, the purpose of this type of research is to study the extent of changes in a variable compared to the changes in a variable. This research has a deductive-inductive approach and is one of the types of correlational research among regression analyzes. Also, considering that the data used in the present study is real and historical information, it can be classified as a post-event type and its statistical population is the companies listed on the Tehran Stock Exchange and the 6-year period from 1392 to 1397. Due to the limitations of the research, 96 companies were selected in the relevant time period. Also, according to the method of data collection, the number of data collected for this study is 576 years-company. In order to perform the hypothesis test, the combined data method has been used to estimate the model and test the hypotheses. Based on the results of these tests, the fixed effects model was used in this study. Based on this, Eviews8 software was finally used to identify the relationship between the variables. The result of the hypothesis test is a positive and significant relationship between the size of the business unit and the complexity of the business unit operation with delays in providing audit reports in the companies.