Master of Accounting, Alvand Institute of Higher Education, Hamadan, Iran.
Abstract
If managers do not pay attention to social responsibility or place too much emphasis on financial results, it may affect the behavior of managers and cause them to give less importance to social responsibilities. The purpose of this study is to investigate the effect of overconfidence on social responsibility and audit report delay of companies listed on the Tehran Stock Exchange. In this regard, an attempt has been made to analyze the data of 102 companies during the years 1397 to 1402 using the linear regression analysis method. The results show that managers' overconfidence does not have a significant effect on social responsibility and audit report delay of companies listed on the Tehran Stock Exchange. In other words, managers' overconfidence may affect strategic decision-making, but it does not directly affect audit report delay. Other issues such as lack of access to sufficient information, lack of sufficient resources to conduct the audit, or specific complexities in the data can also lead to delays in the audit report that are unrelated to managers' overconfidence.
khazaei,M. (2025). Investigating the effect of overconfidence on social responsibility and audit report delay of companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 8(103), 133-146.
MLA
khazaei,M. . "Investigating the effect of overconfidence on social responsibility and audit report delay of companies listed on the Tehran Stock Exchange", Journal of Accounting and Management Vision, 8, 103, 2025, 133-146.
HARVARD
khazaei M. (2025). 'Investigating the effect of overconfidence on social responsibility and audit report delay of companies listed on the Tehran Stock Exchange', Journal of Accounting and Management Vision, 8(103), pp. 133-146.
CHICAGO
M. khazaei, "Investigating the effect of overconfidence on social responsibility and audit report delay of companies listed on the Tehran Stock Exchange," Journal of Accounting and Management Vision, 8 103 (2025): 133-146,
VANCOUVER
khazaei M. Investigating the effect of overconfidence on social responsibility and audit report delay of companies listed on the Tehran Stock Exchange. Journal of Accounting and Management Vision, 2025; 8(103): 133-146.
