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Volume 3, Issue 4 (3-2026)                   2026, 3(4): 68-77 | Back to browse issues page

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Pakbaz O. Explaining the relationship between managerial ability and audit report delays. Quarterly Journal of New Approaches in Industrial Engineering and Management 2026; 3 (4) :68-77
URL: http://iem-science.ir/article-1-230-en.html
Explaining the relationship between managerial ability and audit report delays
Omid Pakbaz *
Accounting Department, Sohravardi Non-Profit Higher Education Institute, Qazvin, Iran
Abstract:   (159 Views)
The aim of this study is to investigate the explanation of the relationship between managerial ability and delay in audit reporting among companies listed on the Tehran Stock Exchange. The research method is an applied type and the method of collecting archival data. The statistical sample includes 95 companies during the period 1394 to 1403 (the total number of observations is 950 company-years). The hypothesis test was performed using multivariate linear regression and the Iviews software. The results of the study showed that there is an inverse and significant relationship between managerial ability and delay in audit reporting
Keywords: Management ability, audit report delay, audit quality
Full-Text [PDF 541 kb]   (52 Downloads)    
Type of Study: Research | Subject: Special
Received: 2025/11/23 | Accepted: 2026/03/11 | Published: 2026/03/19
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