The Impact of Corporate Governance on the Relationship between Audit Committee Characteristics, Auditors' Work Stress, and Audit Time Lag

Document Type : Original Article

Authors

1 Master's in accounting, Nasser Khosro Institute of Higher Education, Saveh, Iran.

2 Lecturer of Accounting and Management Department, Nasser Khosrow Institute of Higher Education, Saveh, Iran.

3 مدرس گروه حسابداری و مدیریت، موسسه آموزش عالی ناصرخسرو، ساوه، ایران.

Abstract

The purpose of this research is to examine the effect of corporate governance on the relationship between the characteristics of the audit committee and auditors' work stress and audit report delay. The study area for this research includes eight years, that is, from 1392 to 1399. The research is in the category of applied research, and in the division based on nature, it is placed in the group of correlational research, which draws conclusions based on the inductive method. The results of the research hypothesis test showed that there is no significant relationship between the size of the audit committee, the work stress of auditors and the delay of the auditor's report; But the effect of corporate governance on the relationship between the size of the audit committee and auditors' work stress and the delay of the auditor's report is significant and negative.

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