Examining the relationships between busy auditors with the quality and timeliness of financial reporting of companies listed on the Tehran Stock Exchange

Abstract

According to the study of Sinaq and his colleagues in 2022, companies seek help from auditors in order to improve the quality of financial reporting or to improve the timeliness of financial reporting. Timeliness of financial reporting is effective or not. Sinagh and his colleagues have dealt with this issue, and therefore, an attempt is made to assess the issue and his assumptions in Iran as well. In order to analyze the hypotheses of the research, the statistical population was selected from 2016 to 2021 and for 6 years, and they included listed companies, and the statistical sample was selected using the elimination method, with the number of 82 companies. The research method used is a descriptive-analytical method, and historical research data was collected and classified by referring to financial statements and reports of companies listed on the Tehran Stock Exchange. The panel data method was used to analyze the statistical data; and in the analysis section, descriptive and inferential statistics and various related tests were performed and data analysis was done using Eviews software version 9. According to the regression model analysis, the research findings show that there is a negative and significant relationship between busy auditors and the quality and timeliness of financial reporting of companies listed on the Tehran Stock Exchange, so that in this research, the effectiveness of special hypotheses was determined based on the t-statistics. Auditors' workload has a negative and opposite effect on two indicators of the quality of financial reporting and the timeliness of the company's financial reporting, but the effect is greater on the timeliness of financial reporting.