بررسی تأثیر ویژگی‌های حسابرس بر تأخیر در گزارش حسابرسی

Afkhami, M., & Fazeli, N. (2024). The Impact of Disclosing Key Audit Matters in the Independent Auditor's Report on Audit Fees and Audit Report Delay. Professional Auditing Research, 4(15), 1-20.

Al-Ajmi, J. (2008). Audit and Reporting Delays: Evidence from an Emerging Market. Advances in Accounting, 24(2), 217-226. https://doi.org/10.1016/j.adiac.2008.08.002

Al-farizi, L., Rahayu, R. A., Ramadhan, A., & Silvia, N. (2024). Reputation's Impact on Auditor Switching Through Audit Delays and Financial Distress in the Energy Sector. Ijmi, 1(3), 44-64. https://doi.org/10.61796/ijmi.v1i3.169

Azizi, M., Vakili, A., & Nazari Abarbekouh, A. A. (2022). Abnormal Delay in Giving the Audit Reportand the Risk of Subsequent Drop in Stock Price [In Persian]. Studies of Ethics and Behavior in Accounting and Auditing, 3, 115-142.

Bayat, A., & Ahmadi, S. A. (2013). Audit delay and timeliness of financial reporting. Journal of Financial Accounting and Audit Research, 6(22), 97-121. https://www.magiran.com/paper/1578747

Bayat, A., & Ali-Ahmadi, S. (2014). Audit Delay and Timeliness of Financial Reporting. Financial Accounting and Auditing Research, 6(22), 97-121. https://journals.iau.ir/article_510516_883182db14d0145dfe8fcf99188e3657.pdf

Hackenbrack, K., Jenkin, N. T., & Prevzner, M. (2013). Relevant but delayed information in negotiated audit fees. https://publications.aaahq.org/ajpt/article-abstract/33/4/95/5879

Hajihas, Z., Oradi, J., & Salehabadi, M. (2017). Weakness in Internal Controls and Delay in Audit Reports. Quarterly Journal of Financial Accounting.

Lari Dasht Bayaz, M., Ghanad, M., & Fakour, H. (2018). Audit Committee Characteristics and Audit Reporting Delays. Journal of Financial Accounting and Auditing Research, 10(37), 215-244. https://doi.org/10.1001.1.23830379.1397.10.37.9.9

Mahdizadeh, N., Mahmoudi, M., & Moradi, Z. (2025). Investigating the Relationship Between Blockchain Technology and the Qualitative Characteristics of Accounting Information with the Mediating Role of Internal Controls, Auditing, and Management Accounting Techniques. Auditing Knowledge(98), 113-140.

Malek Hosseini, H. R., Arab Salehi, M., & Foroughi, D. (2025). The impact of board characteristics through modern management accounting techniques on firms' financial performance. Management Accounting and Auditing Knowledge, 14(54), 17-36.

Mubarok, A., Raharjo, T. B., Firmansyah, F., Fanani, B., & Meilania, V. S. (2022). Analysis of Determinants of Audit Delay in Indonesia. 206-212. https://doi.org/10.2991/978-94-6463-068-8_17

Nugroho, B. A., Suripto, S., & Effriyanti, E. (2021). Audit Committee, Effectiveness, Bankruptcy Prediction, and Solvency Level Affect Audit Delay. International Journal of Science and Society, 3(2), 176-190. https://doi.org/10.54783/ijsoc.v3i2.328

Ruwanti, G., Asyikin, J., Ramaraya, T., Noor, F., Boedi, S., & Maladi, M. (2023). The Effect of Firm Size, Auditor Switching and Public Accounting Firm Reputation on Audit Delay With Audit Risk as Moderation for Manufacturing Companies. Asian Journal of Economics Business and Accounting, 23(11), 101-115. https://doi.org/10.9734/ajeba/2023/v23i11980

Sadeghi Dehcheshmeh, S., Jafari Dehkordi, H. R., & Banitalebi Dehkordi, B. (2024). Characteristics of corporate governance, audit committee, and audit report lag: A meta-analysis. International Journal of Nonlinear Analysis and Applications. https://ijnaa.semnan.ac.ir/index.php/article_8595.html

Saeedi, F., Yadegari, K., Ahmadi, S., & Khanifar, H. (2024). Investigating the Impact of Individual Characteristics on Independent Auditors' Whistleblowing Tendencies with the Role of Perceived Organizational Support. Auditing Knowledge, 24(94), 554-584. https://danesh.dmk.ir/article-1-3066-en.html

Salehi, M., Rahnama, M., & Abdollahnejad, R. (2020). Investigating the Impact of Audit Committee Chair Characteristics on the Relationship Between Financial Reporting Delays and Value Relevance. Accounting and Auditing Research, 12(48), 107-120. https://doi.org/10.22034/IAAR.2020.128198

Shaban Khamseh, P., & Bokharaeian Khorasani, M. (2024). The Effect of Audit Partner Characteristics on Audit Fees and Audit Quality. The Third National Conference on Modern Approaches in Accounting, Auditing, and Finance, Aliabad.

Soltani Nejad, A. S., Pour Heydari, O., & Soltani Nejad, E. (2023). The Effect of Auditor Partner Workload on Auditing Quality, Auditor Report Delay, and Cost of Capital. Empirical Accounting Research.

Suwardi, E., & Saragih, A. H. (2023). The Effect of Tax Risk on Audit Report Delay: Empirical Evidence from Indonesia. Cogent Business & Management, 10(2), 2192315. https://doi.org/10.1080/23311975.2023.2192315