1
Master of Accounting, Ardabil Branch, Islamic Azad University, Ardabil, Iran.
2
Master of Accounting, Hamedan Branch, Islamic Azad University, Hamedan, Iran.
Abstract
In general, it has been reported that the stronger the managerial overconfidence, the greater its negative impact on the firm. This study empirically analyzes the relationship between managerial overconfidence and audit report delay. In other words, the purpose of this research is to investigate the relationship between managers' overconfidence and audit report delay in companies listed on the Tehran Stock Exchange. For sampling, the systematic elimination method was used, and the required data was tried to be collected in the period of 2015 to 2019 using the classic regression analysis method. The data of the present research was prepared from Rahvard Navin software. Two models of overinvestment and predicted profit were used to measure overconfidence, and Stata software was used to analyze the data. The results show that there is no relationship between managers' overconfidence and audit report delay in companies listed on the Tehran Stock Exchange; In other words, no relationship was found between the managers' overconfidence and the delay in the audit report of the companies admitted to the Tehran Stock Exchange.
dadjoei,A. and mirzaie,M. (2022). Investigating the relationship between managers' overconfidence and audit report delay in companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 5(69), 87-99.
MLA
dadjoei,A. , and mirzaie,M. . "Investigating the relationship between managers' overconfidence and audit report delay in companies listed on the Tehran Stock Exchange", Journal of Accounting and Management Vision, 5, 69, 2022, 87-99.
HARVARD
dadjoei A., mirzaie M. (2022). 'Investigating the relationship between managers' overconfidence and audit report delay in companies listed on the Tehran Stock Exchange', Journal of Accounting and Management Vision, 5(69), pp. 87-99.
CHICAGO
A. dadjoei and M. mirzaie, "Investigating the relationship between managers' overconfidence and audit report delay in companies listed on the Tehran Stock Exchange," Journal of Accounting and Management Vision, 5 69 (2022): 87-99,
VANCOUVER
dadjoei A., mirzaie M. Investigating the relationship between managers' overconfidence and audit report delay in companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2022; 5(69): 87-99.
