Factors Affecting Audit Report Delays

This study examines the factors affecting the delay in submitting the audit report of companies listed on the Tehran Stock Exchange. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 117 companies have been selected as the research sample and in a period of 7 years, between 1392 to 1398 has been researched and studied. Data panel analysis method was used to analyze the data. The results of research hypotheses have shown that the size of the company, the size of the board of directors, the existence of the audit committee and the concentration of ownership have a negative and significant effect on the delay in submitting the audit report. On the other hand, the effect of audit firm size, audit complexity, dual role of CEO and dispersion of ownership on the delay in submitting the audit report is positive and significant.