A Study of the Intervention Role of Big Data Adoption in the Correlation between Board Governance and Audit Report Lag

The purpose of the present research is to study the intervention role of big data adoption in the correlation between board governance and audit report lag.
152 corporations accepted in Tehran Stock Exchange during 2016 and 2021 were chosen as the research sample. Ordinary least squares and structural equation modeling were used for studying the relation between board governance, big data adoption, and audit report lag.
The results showed that big data can be used as a predictor of audit report lag in corporations accepted in Tehran Stock Exchange. Besides, when big data is used as an intervention, board governance has a significant impact on audit report lag.
This research makes investors and beneficiaries aware of the significance of big data adoption and corporation governance procedures to decrease audit report lag. It can also assist legislators for audit report requirements and imposing regulations to guarantee on time release of audit reports. Furthermore, the current research provides some special evidence about the effect of big data adoption on the intervention between board governance and audit report lag.