Effect of Political Connections on Normal Lag and Abnormal of Audit Report

Document Type : Original Article

Authors

1 Payam Noor University of Ramhormoz

2 Instructor of Accounting, Islamic Azad University, Shushtar branch, Shushtar, Iran

3 Assistant Prof of Accounting, Islamic Azad University, Omidiyeh branch, Omidiyeh, Iran

Abstract

As the political connections, decisions and results of the companies affected by the considerable attention in the research literature has attracted. Therefore, the present study aimed to investigate the effect of political connections on normal and abnormal lag of audit report in the Companies listed in the Tehran Stock Exchange. In order to estimate the research model, the F lemmer test was conducted for 1389-1395 and based on combined data, a total of 150 companies (1050 years of company) were tested for 7 years. The analysis and hypothesis testing were performed by Eviews9 software using regression of generalized least squares method (EGLS) with integrated data approach and at 5% significance levels. Research findings indicate that report in the Companies listed in the Tehran Stock Exchange of political connections has a positive and significant effect on the normal and abnormal latency of presentation of audit reports, and political connections has led to an increase in the delay in providing audit reports.

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