Accounting and Auditing Studies

Accounting and Auditing Studies

Investigating the impact spatial distance between the auditing firm and the company on the Timelines Audit report and the change of auditor on the Companies Accepted in Tehran Stock Exchange

Document Type : Original Article

Authors
Majid Nadi 1
Rahman saedi 2
1 Department of Accounting , Dolatabad Branch, Islamic Azad Univercity, Isfahan, Iran
2 Assistant Professor, Department of Accounting, Isfahan(Khorasgan) Branch, Islamic Azad University, Isfahan, Iran
10.22034/iaas.2022.156494
Abstract
The purpose of this paper is to examine the impact spatial distance between‎ the auditing firm and the company on the Timelines Audit report and the change of auditor ‎ in the companies. The statistical sample of the study consisted of 728 years - Company samples of listed companies in Tehran Stock Exchange between 2011 and 2015, and related data through the information published by companies on the site, as well as the data available in the modern software and Task Manager, as well as geographic distance data between the audit firm and the company through the Google Maps  site, and using the Excel  software, they are summarized and summarized and then analyzed using the Eviews 8 software and through the logistic regression analysis. it placed. The findings of this study showed that the geographical distance between the audit firm and the company on the timeliness of the audit report has a positive and significant effect, but does not have any significant effect on the auditor's turn.    
Keywords
Spatial Distance
Timelines Audit Report
Auditor Change
Tehran Stock Exchange
Accounting and Auditing Studies
Volume 11, Issue 42
Summer 2022
Pages 21-40