This study aims to investigate the impact of managerial ability on audit report lag and to evaluate the moderating roles of audit quality and internal control weakness in companies listed on the Tehran Stock Exchange. The research is applied in nature and employs a descriptive, ex-post facto methodology. The sample was selected using a systematic elimination method and comprises 157 companies over the period from 1395 to 1403 (2016–2024), resulting in a total of 1,413 firm-year observations. Data were extracted from audited financial statements, reports published on the Codal system, Tehran Stock Exchange records, and the Rahavard Novin database, and were subsequently analyzed using multivariate regression based on panel data in EViews software.
Ahmadkhan kordbache, M. & khoshkar, F. (2026). The Impact of Managerial Ability on Audit Report Lag: Emphasizing the Moderating Roles of Audit Quality and Internal Control Weakness. Journal of Accounting and Management Vision, 9(117), 34–44.
MLA
Ahmadkhan kordbache, M., & khoshkar, F. "The Impact of Managerial Ability on Audit Report Lag: Emphasizing the Moderating Roles of Audit Quality and Internal Control Weakness", Journal of Accounting and Management Vision, 9, 117, 2026, 34–44.
HARVARD
Ahmadkhan kordbache, M., & khoshkar, F. (2026). 'The Impact of Managerial Ability on Audit Report Lag: Emphasizing the Moderating Roles of Audit Quality and Internal Control Weakness', Journal of Accounting and Management Vision, 9(117), pp. 34–44.
CHICAGO
Ahmadkhan kordbache, M. & khoshkar, F., "The Impact of Managerial Ability on Audit Report Lag: Emphasizing the Moderating Roles of Audit Quality and Internal Control Weakness." Journal of Accounting and Management Vision, 9 117 (2026): 34–44,
VANCOUVER
Ahmadkhan kordbache M., khoshkar F. The Impact of Managerial Ability on Audit Report Lag: Emphasizing the Moderating Roles of Audit Quality and Internal Control Weakness. Journal of Accounting and Management Vision. 2026;9(117):34–44 (In Persian).
