The purpose of this study is to investigate the impact of audit committee chair on the relationship between latency in financial reporting and value communication. When reporting delays occur, investors are reacting negatively. On the other hand, the expertise of the head of the audit committee, through improving the quality of financial reporting, can have an impact on value communication and also reduce the delay in financial reporting. This research is of a causal nature, then an event and an applied one. For this research, a sample of 156 companies listed in Tehran Stock Exchange during the period of 2012 to 2016 was selected. Based on combined data analysis and multivariate linear regression analysis, the findings showed that the delay in reporting led to a reduction in value communication. The expertise of the head of the audit committee is positively affected by value communication, but the expertise of the head of the audit committee does not affect the relationship between the delay in financial reporting and value communication.

This paper analyzes the impact of audit quality on delay in the financial reporting. The research's sample includes 173 companies listed on the Tehran Stock Exchange during the period 2003 to 2014 .Results of the research indicate that there is a positive significant relationship between audit size with delay in financial reporting and also the amount of restatements and prior adjustments in financial statements have positive
significant effect on the delay in financial reporting. Other findings show that there is a positive significant relationship between leverage, audit opinion and audit tenure with delay in financial reporting. The study also provides evidence that there is a negative significant relationship between profitability with financial reporting delay. About other variables (Partner rotation, Audit ranking, Firm size and Liquidity) results show that there
are not any significant relationship among them with timeliness of financial reporting.

The objective of this research is to evaluate the effect of corporate governance on delays in midterm financial reporting through conducting case study research in Tehran stock exchange. This paper examines the impact of corporate governance on timeliness of interim financial reporting through developing research hypotheses from the literature, and examining them using the statistical tests. The data gathering from listed companies in Tehran stock exchange is limited to the time-period between 2008 to 2012. The criteria considered in evaluating the corporate governance include ownership concentration, institutional shareholders ownership, size of board of directors, duality task of chief executive officer and the independency of the board of directors. The results of this research reveals that the effect of corporate governance mechanism on delays in midterm financial reporting is non-significant. The only variable that negatively affects the delays in interim financial reporting is the control variable 'the firm size. This paper provides empirical evidence on the effects of corporate governance mechanism on delays in midterm financial reporting by hypothesis testing. It paves the way for other researchers in identifying the effective factors in midterm financial reporting. Regarding the lack of research, this paper reframes the debate on the effects of corporate governance from a new outlook.

This paper examines relationships among four measures of timeliness of financial reporting: Dyer and McHugh's (1975) reporting lag measure; the Beekes and Brown (2006) price discovery measure; the khan and watts (2009)asymmetric timeliness measure and Hou and Moskowitz (2005) delayed stock price adjustment measure. Hypothesis research were tested with data over the period 1380 to 1390 by Pearson and spearman correlation. The sample covers 93 company listed Tehran stock exchange and 1023 firm-year observations. The result shows that the four measures share a common label, "timeliness", but not much else. The market law can be efficiency, to the extent which reporting lag to be shorter.

The purpose of this study is to investigate the role of the annual general assembly's deadline of the parent company on subsidiaries’ audit report lag (ARL). For this purpose, 1119 observations from annual financial reports of listed and unlisted companies from 2014 to 2022 are collected. The results reveal that there is a direct relationship between the ARL of the subsidiary company and each of the three variables - the deadline of the parent company’s general assembly in the current year, the deadline of the parent company’s general assembly in the previous year, and the average of ARL of the parent company in the last 4 years. The findings of the present study indicate that the relationship between the parent company and the subsidiary is not only effective in the operation of the subsidiary company but can also affect its financial reporting policies. Considering the increasing number of business groups in recent decades, the evidence provided by this research can highlight the importance of the parent company's financial reporting policies on the financial reporting procedures of subsidiaries for a wide range of users such as auditors, capital market participants, and oversight bodies

This study investigates the factors that cause a delay in reporting firms’ audited annual financial statements. In general there are two sets of factors related to the characteristics of the reporting entity and factors related to audit are separated. In this respect, 97 companies listed in Tehran Stock Exchange using screening sampling are selected, then the research hypotheses, using multivariate regression methods are tested. Independent variables include financial leverage, good and bad news (profitability and cash dividends), size of company and corporate governance. The dependent variable of this study is, "the delay in reporting". To measure these variables, three courses are considered, the signature of auditor, the implicit and the entire reporting period. The results of the study show that between firm size and the signature of auditor and also between firm size and the implicit effect is a significant and negative relationships. Finally, companies with high financial leverage ratio, firms with good news as well as those having greater number of major shareholders, further delay in reporting audited annual financial statements.

Considering the extensive role of the internal audit chief in the internal audit sector, implementing the company's internal controls and improving quality of financial reporting; and since the importance and effect of internal controls on the financial reporting quality and strengthening the ability of independent auditors to rely on financial statements or reduce time to review financial statements, this study aimed to investigate the relationship between internal audit chief rotation with the quality of financial reporting and delay of independent audit report.
In this research, variables of financial reporting quality and the delay of independent audit report were measured respectively by the modified Jones model and the time interval between the end date of the company's financial year and the date of issuing the independent audit report. So, the data of companies listed in Tehran Securities Exchange for 2013-2022 was gathered and analyzed by regression models.
The results of this research indicated that there is a positive and significant relation between internal audit chief rotation and financial reporting quality. In addition, there is a negative and significant relation between internal audit chief rotation and delay of independent audit report.
The result of this research showed that periodic turnover of the internal audit chief can lead to focus on establishing internal controls on financial reporting and subsequently increase the quality of financial reporting. The reason is that a new internal audit chief can be more independent, motivated and have new knowledge, expertise and insights. So he can do his job more effectively. Also having a new internal audit chief who is relatively independent and has the necessary innovation to perform his job and organizational duties can lead to improve the quality of internal controls on financial reporting. So independent auditors rely more on these controls and reduce their content tests about them. Therefore, with the turnover of the internal audit chief, the delay of independent audit report reduces. According to the results of this research, it is suggested to the members of the audit committee of the companies, as the supervisor of the internal audit, to pay attention to the issue of changing the internal audit chief at appropriate intervals in order to improve the quality of the company's financial reporting. It is also suggested to the shareholders, investors, analysts and institutions supervising the capital market to consider the rotation of the internal audit chief and its possible effects on the quality of financial reporting in their decisions. In addition, independent auditors and their clients are advised to pay attention to the issue of changing the internal audit chief and its effect on the necessary amount of content tests to do and complete the audit of financial statements.

The effect of audit report delay on investors’ decisions has motivated numerous researchers to investigate factors affecting that delay. Most studies have focused on markets in developed countries. The informative value of audited financial statements decreases proportionately as the number of days it takes to obtain audit report signatures increases, because users will seek information from alternate resources. Moreover, audit report delay adversely affects the timeliness of financial reporting.The main purpose of this study is investigating the impact of financial distress on the audit report delay in the companies listed in the Tehran Stock Exchange. It is assumed that companies with a weaker financial condition will expose the auditor to greater audit risk, thus increasing the audit report lag. The dataset includes 110 companies listed in the Tehran Stock Exchange during the period 1385-1389 and for processing and testing hypotheses, linear regression method is used.The study finds no evidence of the impact of financial distress on the audit report delay in the companies listed in Tehran Stock Exchange.

The globalization leads to the optimal allocation of resources globally and provides possibility of global development. In this regard, the need for information for making economic decisions is indispensable. Accreditation of this information and assurance is part of this process. Accordingly, adoption of International Financial Reporting Standards is expected to have a significant effect on audit profession, since the adoption of international accounting standards will lead to professional audit reports become more objective and usage of the fair value basis makes that repots have an independent commentary Accordingly, the present study aims to review the effect of the adoption of international financial reporting standards in the audit areas. The findings show that the adoption of International Financial Reporting Standards in auditing, affects in several audit areas like the audit fee, audit choose, audit committee, and the specialization in audit industry and the audit report delays.  Undoubtedly, the awareness of these findings can, in addition to explaining the challenges ahead, equipped audit profession and make ready auditing professionals for such changes.