REA Press 20 REA Press3042-02103042-0210 REA Press https://doi.org/10.22105/sa7ams32 Research Article Management ability, Timeliness, Financial reporting Managerial Ability and Financial Reporting Timeliness: A Further Evidence of the Audit Firm SizeManagerial Ability and Financial Reporting Timeliness: A Further Evidence of the Audit Firm Size Faezi Bahareh Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran. Bagherzadeh Aida Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran. Kaveie Nima Department of Accounting, Ayandegan Institute of Higher Education, Tonekabon, Iran. 06 2024 23 06 2024 1 2 © 2024 REA Press 2024

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 Managerial Ability and Financial Reporting Timeliness: A Further Evidence of the Audit Firm Size

The purpose of this study is to examine the relationship between Managerial Ability and the timeliness of financial reporting. Linear regression was used to test the two study hypotheses. The statistical population consisted of 115 companies listed on the Tehran Stock Exchange during the years 2013-2022 (1150 firm-year observations). Delay in auditor reporting is a variable for timely financial reporting. The model proposed by [1] was used to assess managerial ability. The study found a significant and positive relationship between managerial ability and timely financial reporting. In other words, as managerial ability increases, the delay in financial reporting decreases. Furthermore, the results indicate that the size of the audit firm moderates the relationship between these two variables.

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