Audit Partner Narcissism and Audit Report Lag: Role of Tenure and Busyness

Articles in Press

Document Type : Research Paper

Authors

1 Ph.D. Student of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran

2 Associate Prof. Accounting, University of chalous, Islamic Azad University, chalous, Iran

3 Assistant Professor of Accounting, Chalous Branch, Islamic Azad University, Chalous, Iran

10.22103/jak.2025.24083.4097

Abstract

The purpose of this research is to investigate the relationship between audit partners' narcissism and audit report lag, considering the role of tenure and busyness of the audit partner. This research is applied in terms of purpose, and in terms of method is correlation and Ex-Post Facto. The statistical population of this research was the firms accepted in Tehran Stock Exchange, during the years 1394 to 1400, and the data of 172 firms were selected by the systematic elimination method, and the hypotheses were established using multiple regressions for panel data, using the fixed effects method, through EViews software was tested. The results of the research, using the signature size index, indicate that the narcissism of the first audit partner and the second audit partner has no significant relationship with the delay in submitting the audit report, and the tenure and busyness of the partner cannot moderate this relationship either. The findings are slightly different for the index of using the first and last name in the signature, while the narcissism of the first audit partner has no significant relationship with the delay in submitting the audit report, the narcissism of the second audit partner leads to a longer delay in submitting the audit report, and the tenure and busyness of the audit partner do not have a significant effect on this relationship.

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Journal of Accounting Knowledge

Articles in Press, Accepted Manuscript
Available Online from 04 January 2025

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History

  • Receive Date: 24 September 2024
  • Revise Date: 09 December 2024
  • Accept Date: 04 January 2025

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