The impact of auditor-client range on audit quality and timely auditor report
Hameed Ali Saleh,
Ali Razzaq Ali,
Abbas Naser Saadoon Almshabbak
et al.
Abstract:This study delves into the dynamic relationship between auditor-client proximity and its effect on audit quality and the punctuality of auditor reports within companies trading on the Tehran Stock Exchange (TSE). A comprehensive analysis was conducted on a sample of 108 businesses, spanning the years 2013 to 2019. Employing an innovative methodology, our findings reveal that the geographical distance between auditors and clients fails to exhibit statistically significant correlations with audit quality (Almags… Show more
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