Examining the relationship between the size of the auditor and transactions with related parties with the delay in the audit report

The information published by companies in the capital market is used by many economic decision makers. The timeliness of this information is one of the important aspects of the concern of the users of accounting information, and the delay of the audit has an effect on the timeliness of the accounting information, which is the key to improving the confidence of investors in the capital market. It is the size of the auditor. The statistical research population of companies admitted to Tehran Stock Exchange and the studied sample includes 152 admitted companies during the years 2017 to 2018. The research method is descriptive and correlational in terms of the relationship between variables, and it is practical in terms of purpose. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results obtained from the data analysis show that transactions with related parties have a positive and significant relationship with the delay in the audit report, and the size of the auditor has a negative and significant relationship with the delay in the audit report.