Investigating the Impact of Corporate Governance on the Timeliness of Financial Reporting with Emphasis on the Moderating Role of the Auditor Specialization in Industry

The Lack of corporate governance mechanisms, increasing shareholder interests, and improving performance make it difficult for companies. Timely dissemination of information reduces information asymmetry, rumors and information leakage in the market. The purpose of this study is to improve effective decision making for investors and, on the other hand, for corporate executives to achieve positive results and ultimately improve the performance of their companies. In this study, the data of 152 listed companies in Tehran Stock Exchange were studied. This information was collected by the new approach software and analyzed by multiple linear regression using Eviews9 software. The results showed that the CEO's duality had an adverse effect on the timeliness of financial reporting and the size and independence of the Audit Committee had a direct effect on the timeliness of financial reporting, The auditor's expertise also has a significant effect on the relationship between the size and independence of the Audit Committee on the timeliness of financial reporting.