Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay

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Sari Mohammad Ali

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Journal of Accounting & Financial Transparency Year:2024 | Volume:2 | Issue:1 Page(s): 1-3

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Title

Investigating the effect of audit opinion & quality in the relationship between financial reporting complexity and audit delay

Author(s)

Sari Mohammad Ali | Issue Writer Certificate

Keywords

Audit characteristicsQ4

audit qualityQ4

audit reportQ4

financial reportingQ4

financial statementsQ4

Abstract

Purpose: Since the audit report contains the opinion of the auditors about the credibility of the financial statements, investors usually prefer that the audit report be submitted with less delay. Based on this, it is important to research the variables that can affect the delay of the audit report. In this regard, the current research was trying to investigate the moderating effect of audit opinion and quality on the relationship between the complexity of financial reporting and the delay in the audit report. Methodology: For this research purpose, the data obtained from 140 companies admitted to the Tehran Stock Exchange during the years 2011 to 2021 were collected and analyzed in the form of four hypotheses using multivariate regression models. Findings: The research results show that audit firm's tenure, audit opinion, size of the audit institute, and audit fees moderate the relationship between the complexity of financial reporting and audit report delay. Originality: These findings generally indicate the effect of audit opinion and quality on the audit report delay in the presence of financial reporting complexity. This research helps to better understand the Iranian capital market regarding the factors affecting the delay of the audit report.

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