Quarterly Journal of New Approaches
in Industrial Engineering and Management
Volume 4, Issue 1 (5-2026)
2026, 4(1): 49-60 |
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Pakbaz O. Explaining the moderating role of audit quality on the relationship between managerial ability and audit report delay. Quarterly Journal of New Approaches in Industrial Engineering and Management 2026; 4 (1) :49-60
URL: http://iem-science.ir/article-1-231-en.html
URL: http://iem-science.ir/article-1-231-en.html
Accounting Department, Sohravardi Institute of Higher Education, Qazvin, Iran
Abstract: (162 Views)
The aim of this study is to investigate the moderating role of audit quality on the relationship between managerial ability and audit report delay among companies listed on the Tehran Stock Exchange. The research method is an applied type and the archival data collection method. 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 audit quality does not moderate the relationship between managerial ability and audit report delay
Type of Study: Research |
Subject:
Special
Received: 2026/02/27 | Accepted: 2026/05/31 | Published: 2026/06/18
Received: 2026/02/27 | Accepted: 2026/05/31 | Published: 2026/06/18
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