Azami, Zeinab; Salehi, Tabandeh - In: Eurasian business review 7 (2017) 3, pp. 437-449
Higher investment opportunities can increase audit risk. Therefore, external auditors need to extend the scope of their … substantive tests and their audit work, and in turn, this leads to longer audit report delay. This study aims at investigating the … relationship between audit report delay and the extent of investment opportunities among firms listed on Tehran stock exchange (TSE …