Timeliness in financial reporting is so important that it is mentioned in accounting conceptual framework as a qualitative characteristics of accounting information. In this research, I try to consider a new attitude in accounting research in the field of audit report lag and audit fees. So the...

The present study investigates the relationship between management characteristics (managerial entrenchment, CEO narcissism, overconfidence, board effort, real and accrual-based earnings management) and the audit report readability of listed firms. In other words, this paper seeks to answer the...