Audit report and its on-time issuance has information content for users. In this research, the relationship between the accounting information comparability as a qualitative feature of financial information has been tested with the audit delay and audit opinion. To measure accounting comparability, the Defranco et al. Model (2011) has been used. . In order to investigate the issue, a sample of 115 companies listed in Tehran Stock Exchange between 2014-2018 (575 company-year) was selected and data were analyzed by panel method using regression analysis. The results of the research shows that there is a negative and meaningful relationship between the accounting comparability and audit delay and the number of explanatory paragraphs in the audit report. This conclusion can be interpreted in terms of inherent audit risk and information efficiency, since it reduces the audit risk and information acquisition costs. In short, the comparability of accounting information improves the usefulness of accounting information for independent auditors and improves the audit quality.

This study examines the role of internal audit function (IAF) in the timeliness of financial audit. Audit delay is the number of days between a firm’s fiscal year-end and the audit report date. This delay reduces the access to information among market participants and potentially reduces the information content of accounting reports. Audit delay also serves as a proxy for audit efficiency. Therefore, this research has been lunched using data from 57 firms listed on Tehran Stock Exchange that their internal audit reports had been offered to audit committee or Board. In this research we used the survey method by questionnaire for gathering required data. Logit regression and Pearson correlation have been employed. We used objectivity, age of internal audit unit and size of internal audit unit to measure IAF. The research results indicate that there are a negative relationship between objectivity and size of internal audit unit with audit delay; however, there is no significant relationship between age and audit delay.

The aim of this study is to investigate the relationship between the features of the audit committee and timely audit reports of listed companies on the Stock Exchange of Tehran. According to signaling theory, providing timely financial statements by the companies, has informational content and impact on enterprise value; therefore, it is important to investigate the determinants of delay in the audit report. Formingaudit committee and disclosing its specifications, became mandatory till 2012 according to the guidelines of the Stock Organization; thus, in this research, the data from 201 firms listed in the Tehran Stock Exchange which has disclosed their audit committee profile is used to test the relationship between the features of the audit committee and the delay in audit reports. The research method is quasi-experimental and correlational descriptive. To test the hypotheses of the research, the multivariate regression model was used. The results indicate that the size and history of forming audit committee and existence of members withfinancial specializations in audit committees, is related to reducing delays in the audit report; but the independence of the audit committee and audit committee members experience, increased delays in audit report.

Objective: The role of the internal audit chief is pivotal in the internal audit sector, as they play a crucial role in enhancing the company's internal controls and ensuring the quality of financial reporting. Auditors also place great significance on internal controls. Independent auditors may need less time to review financial statements in companies with strong internal controls. This study seeks to investigate the relationship between internal audit chief turnover with the quality of financial reporting and audit report delay. Methods: In this study, the assessment of financial reporting quality was conducted using the modified Jones model, while the measurement of audit report delay was performed by calculating the time gap between the company's financial year-end date and the issuance date of the independent audit report. The data from companies listed on the Tehran Securities Exchange between 2013 and 2022 were collected and analyzed using regression models. Results: The results obtained from the analysis revealed a positive and significant correlation between the turnover of internal audit chiefs and financial reporting quality. Furthermore, a negative and significant relationship was identified between the turnover of internal audit chiefs and the delay in issuing independent audit reports. Conclusion: The results showed that periodic turnover of the internal audit chief can lead to strong internal controls on financial reporting and subsequently increase the quality of financial reporting. This can be attributed to the fact that a new internal audit chief often brings a higher level of independence, and motivation, as well as fresh knowledge, expertise, and insights to the role. Accordingly, s/he can do the job more effectively. In addition, having a new internal audit chief who is relatively independent and has the necessary innovation to perform the job and organizational duties can improve the quality of internal controls on financial reporting. As a result, independent auditors place greater reliance on these controls, leading to a reduction in substantive testing of financial statements. Consequently, with the turnover of the internal audit chief, there would be a decrease in the delay of audit reports. According to the achieved results, to enhance the quality of the company's financial reporting, audit committees, as the overseers of the internal audit function, should regularly address the matter of internal audit chief turnover. By paying close attention to this issue at appropriate intervals, audit committees can ensure effective management and continuity in the role, ultimately contributing to improved financial reporting quality. Moreover, the shareholders, investors, analysts, and regulators need to consider the turnover of the internal audit chief and the possible effects on the quality of financial reporting in their decisions. To effectively conduct and complete the audit of financial statements, it is recommended that independent auditors and their clients give due consideration to the impact of internal audit chief turnover. This includes recognizing its potential effects on the required extent of substantive testing. By being aware of this factor, auditors and their clients can appropriately adjust their audit procedures to ensure comprehensive and accurate financial statement audits.

The time that information provided, determined the usefulness of information and timely disclosure of information, protect investor about poor news. That may be change firm future prospects completely. In this research we studied the determinant of the timeliness of financial reporting in Tehran stock exchange.We applied Quasi-Empirical approach and descriptive-correlation methods to test there search hypotheses. Also we used multivariate regression models about this. The results of this study show that in this period we have a negative relationship among between firm’s size, audit opinion, management change, and percentage of institutional ownership with Audit delay. Also, we have been finding out positive relationship between internal auditor existence, number of shareholders, and non ordinary items with Audit delay. Indeed this research provided evidence about corporate governance power for explaining Audit delay and timeliness of reporting too.

The objective of the present study is to examine the impact of abnormal managerial tone on audit fees and audit delay, considering modified audit opinions and the size of the audit firm. Data from 154 companies over the years 2014 to 2023 were evaluated using regression analysis, considering fixed effects for year and industry. The findings indicate that abnormal tone has a positive impact on audit fees and audit delay. Additionally, the prior year's audit opinion strengthens the effect of abnormal tone on audit fees but does not significantly influence the relationship between abnormal tone and audit delay. The size of the audit firm does not significantly affect the relationship between abnormal tone and audit fees but does strengthen the impact of abnormal tone on audit delay. Abnormal managerial tone increases the likelihood of modified audit opinions, thereby influencing auditors' perception of the client company's operational risk, and audit costs increase with higher risk. Consequently, audit fees and delays increase. Additionally, larger audit firms, with their enhanced reputation, exert greater effort to ensure audit quality. Therefore, prior modified audit opinions and the size of the audit firm can moderate the relationship between abnormal tone and audit fees and delays. The present study demonstrates that non-quantitative signals such as biased tone can also increase audit costs and audit completion time. The findings support contract cost theory and audit risk theory. Furthermore, it expands the literature on financial reporting quality and auditors' responses, showing how auditors utilize their tools (e.g., audit opinions) to manage risks arising from managerial behavior. It also contributes to understanding the differences in audit quality between large and small audit firms.The research findings assist auditors in designing risk assessment procedures that account for managerial tone, warn managers about the negative consequences of biased reporting, and guide regulators in incorporating qualitative aspects of reporting into regulatory frameworks. Finally, the study provides a framework for future research to examine the impact of qualitative variables, such as tone, on audit decisions and proposes new metrics for assessing financial reporting risk.

Timeliness is one of the important qualitative attributes of financial statement. Timeliness requires that information should be made available to financial statement users as rapidly as possible. It has been argued that the shorter the time between the end of the Accounting year and publication date. The more benefit can be derived from the Audited annual reports. The longer the period between year end and publication of the annual report the higher the chances that the information will be leaked to some interested users. The objectives of this study are to investigate the association between size, age, debt- equity ratio, profitability, audit opinion and audit delay. The sample comprises Production Company listed in Tehran stock Exchange during the period 1377-1385. The result of testing the hypotheses of the study proved to be significantly associated between Audit delay and size, age, debt- equity ratio, profitability and audit opinion.

Considering the conflict of interests governing the auditing environment and the nature of the existing issues, auditors must have sufficient professional skills or qualifications. Nevertheless, there is no uniform definition of the dimensions of this concept in previous literature and research, and its dimensions have undergone fundamental changes to meet the requirements of the time. The purpose of this research is to investigate the impact of auditors' psychological characteristics and delay in the audit report. The present research is practical in terms of purpose and causal in terms of method. The method of data collection was a survey using a questionnaire tool, which was confirmed to be valid and reliable. The collection of information is library and field, and for this purpose, a researcher-made questionnaire was used. The statistical population of the research was all auditors and members of the association of certified accountants and auditors of the auditing organization at the country level, based on which, a sample of 384 people was examined. Causal tests and structural equation models have also been used to analyze the research data. The results obtained from the research showed that the auditors' personality traits have a positive and significant effect on the delay in the auditor's report.

The purpose of this study is to investigate the impact of the readability of financial statements on audit report lag, independent audit fees, and audit report clauses in companies listed on the Tehran Stock Exchange. In order to carry out the research, among the companies accepted in the Tehran Stock Exchange, 138 listed companies of the stock exchange between 1394 and 1400 were selected and by using panel data in This period of time has been tested and reviewed. In order to estimate the models and test the hypotheses, the multivariate regression method with the generalized least squares estimation methods, logit method and related tests used. The results of the hypothesis test showed that there is no significant relationship between the readability of financial statements and the delay of the audit report. The results also confirmed that there is a significant relationship between the readability of financial statements and the audit fee. In addition, the results showed that the readability of financial statements has a significant negative relationship with the paragraphs of the audit report. The increase in the readability of the financial statements leads to the decreases of audit fee and the audit reports’ paragraphs. The results of this research regarding the significance of these two relationships are compatible with the previous studies. The effort of auditors, which is reduced due to the increase in the readability of financial statements, reduces the number of audit paragraphs and subsequently reduces the audit fee. According to the recent attention of foreign researchers to the issue of financial reporting readability, this research is trying to provide new evidence regarding the readability of financial reporting in the emerging and developing market of Iran and to expand the existing knowledge in this area.