M.A. Thesis:

Delay fraudulent financial reporting and reporting

The present study examines the delay in the audit report and fraudulent financial targeting in Tehran Stock Exchange. Independent variables; fraudulent financial disclosure based on the presentation of new financial statements; fraudulent financial disclosure based on new and incremental disclosures; and non-disclosure; delays in audit reporting; And control variables; financial leverage, firm size, return on equity, and audit size. The method used in this study is of type, post-test and in terms of the type of statistical test of the hypotheses test, the correlation analysis method has been used. In order to test the hypotheses and obtain the results, samples from 118 companies in the period of 2012 to 2016 and multivariate regression have been used in the combined data set. The results of the research indicate that there is a reciprocal relationship between the reporting delay of the audit and the fraudulent financial disclosure based on the presentation of the financial statements and fraudulent financial disclosure based on the reciprocal presentation of the increase.

Keywords: Lateauditing report; fraudulent financial reporting based on new presentation of financial statement