The moderating effect of related parties’ transactions on the relation between auditor industry specialization with audit report lag
Subject Areas :
1 - گروه حسابداری، دانشکده علوم اجتماعی و اقتصادی دانشگاه الزهراء (س)، تهران، ایران
Keywords: auditor industry specialization, audit report lag, related parties, transactions.,
Abstract :
The timeliness of financial statements is one of the characteristics that significantly affects its relevance and is of great importance to investors and other users. This feature is closely related to the audit report lag. Therefore, the audit report lag can affect the information content of the financial statements. Several factors affect the audit report lag. In this research, the relation between auditor industry specialization with audit report lag, as well as the moderating effect of related parties, transactions on this relation was investigated. The statistical population of this research is the companies listed in Tehran Stock Exchange and Iran Farabours during the years 2011 to 2021. The hypotheses of this research have been tested using linear regression. The results of this research showed that there is a significant negative relationship between the auditor industry specialization and audit report lag. Also, related parties, transactions weaken the negative relation between auditor industry specialization and audit report lag.
