Purpose

Despite extensive research on the determinates of audit report timeliness, there is limited empirical evidence on the effect of auditor locality on audit report timeliness. Therefore, this study aims to examine the relationship between auditor locality and audit report timeliness. Furthermore, this study investigates the moderating roles of audit committee, corporate governance and auditor quality in this relationship.

Design/methodology/approach

In this study, the information of 157 companies listed on the Tehran Stock Exchange during the period 2013–2019 has been collected. Moreover, multivariate linear regressions were used to test the hypotheses.

Findings

Findings show that in general, there is no significant relationship between auditor locality and audit report timeliness. However, empirical evidence suggests that in companies with specialized audit committees, strong corporate governance and high-quality auditors, auditor locality improves audit report timeliness.

Originality/value

Overall, the results indicate that there are some circumstances in which auditor locality affects the audit report timeliness. Specifically, the association of auditor locality and audit report timeliness is conditional to audit committee, corporate governance and auditor quality.

中文翻译：

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审计师所在地如何影响审计报告的及时性

目的

尽管对审计报告及时性的决定因素进行了广泛的研究，但关于审计师所在地对审计报告及时性的影响的经验证据有限。因此，本研究旨在检验审计师所在地与审计报告及时性之间的关系。此外，本研究调查了审计委员会、公司治理和审计师质量在这种关系中的调节作用。

设计/方法/方法

本研究收集了 2013-2019 年期间在德黑兰证券交易所上市的 157 家公司的信息。此外，多元线性回归用于检验假设。

发现

调查结果表明，总体而言，审计人员所在地与审计报告及时性之间没有显着关系。然而，经验证据表明，在拥有专门审计委员会、强大的公司治理和高素质审计师的公司中，审计师所在地可以提高审计报告的及时性。

原创性/价值

总体而言，结果表明，在某些情况下，审计师所在地会影响审计报告的及时性。具体而言，审计师所在地与审计报告及时性的关联取决于审计委员会、公司治理和审计师质量。