Expert of Administrative Services of Tabriz Council and Municipality.
Abstract
This research aims to investigate the effect of institutional ownership on the relationship between managers’ pessimistic tone and audit report lag. The current research is applied in terms of results, correlational in terms of methodology, and causal (ex-post facto) in terms of time of research. To calculate the pessimistic tone, the method of Davis and Thomasuit (2012) was used. The sample of the current research includes 119 companies accepted in the Tehran Stock Exchange for the years 2017 to 2024. To test the research hypotheses, a multivariate regression with combined data was used. The results of testing the hypotheses showed that the pessimistic tone of managers has a positive and significant effect on the delay in submitting the audit report, and institutional ownership strengthens this relationship
Nozari,R. (2026). The effect of institutional ownership on the relationship between managers' pessimistic tone and audit report lag.. Journal of Accounting and Management Vision, 8(110), 271-282.
MLA
Nozari,R. . "The effect of institutional ownership on the relationship between managers' pessimistic tone and audit report lag.", Journal of Accounting and Management Vision, 8, 110, 2026, 271-282.
HARVARD
Nozari R. (2026). 'The effect of institutional ownership on the relationship between managers' pessimistic tone and audit report lag.', Journal of Accounting and Management Vision, 8(110), pp. 271-282.
CHICAGO
R. Nozari, "The effect of institutional ownership on the relationship between managers' pessimistic tone and audit report lag.," Journal of Accounting and Management Vision, 8 110 (2026): 271-282,
VANCOUVER
Nozari R. The effect of institutional ownership on the relationship between managers' pessimistic tone and audit report lag.. Journal of Accounting and Management Vision, 2026; 8(110): 271-282.
