Relationship Between Number of Audit Paragraphs and CEO Tenure with Financial Statements Timeliness

The aim of this paper is to study the effect of auditor opinion and CEO tenure on audited financial statements timeliness in the listed firms of Tehran Stock Exchange (TSE) during a 9-year period from 2003-2011. Using a multiple regression analysis , the results of this study show when number of audit paragraphs and CEO tenure increase then delay of the financial statements will increase. Also auditor change, auditor type and client size have a significant relation with financial statements timeliness. But, research evidence show that debt ratio and firm profitability have no a significant relation with financial statements timeliness.