Identifying the Strategies and Consequences of Reducing Audit Report Lag by Presenting an Appropriate Model

The timeliness of information is very important to stakeholders, but recent changes in the regulatory environment have increased the difficulty of timely presentation of audited financial information. The purpose of this study is to provide an appropriate model for identifying the strategies and consequences of reducing the lag of audit reports.

The present study is the qualitative research and it is applied in terms of purpose and descriptive survey in terms of the nature of the implementation, and the information has been collected by library and field methods. The statistical population in the interview section was experts and professors who specialized in the field of auditing, and 20 people were selected as the sample by snowball method and after conducting semi-structured interviews with theme analysis, an appropriate model was drawn. For the acceptability of the presented model, a questionnaire with 12 questions with a 5-point Likert scale was developed and the statistical population to complete the questionnaire includes accounting and auditing specialists in 2024, which was selected as a sample of 250 people by random and Cochran method and finally, the presented model was approved.

The obtained results indicate that according to the factors of the lag in the audit report that are related to the company, the environment and the audit institute, according to the opinion of the experts, their proposed solutions for the lag in the auditor's report were presented. Also, the consequences of reducing the lag of the auditor's report were revealed to the stakeholders