COVID-۱۹ Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy and sport

COVID-۱۹ Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy and sport,Considering that the financial statements of professional and prominent international football clubs are prepared using the human resources accounting approach, it has been tried by studying the researches and financial statements presented, this approach and common reporting methods using Let us introduce this approach. It is obvious that in this way, the preparers and users of the financial statements of Iranian football clubs can be introduced to the merits of these methods of preparing financial reports. Another goal of this research is to identify and investigate the obstacles to the implementation of the mentioned methods in the preparation of financial statements of Iranian football clubs. After studying the background of the research and face-to-face interviews with accounting experts and professors as well as managing directors and financial managers of domestic football clubs, cases of non-implementation and effective implementation in Iranian football clubs were identified, then using common models in exploratory factor analysis, effective factors and criteria were extracted and classified into three general categories of internal, micro external and macro external factors. In the next step, a model in the form of a structural equation was designed based on the three general categories of the above factors and the criteria affecting each of them, and three hypotheses were conceived. In the following, the designed model was analyzed and confirmed by using Laseril software using the confirmatory factor analysis method. In the end, by using Friedman's test, each of the factors and criteria affecting them were ranked in the order of macro external, micro external and internal factors. Considering the movement of football clubs towards privatization and considering the characteristics of an industry for Football, the need to strictly observe the requirements of financial reporting and the establishment of efficient and effective internal audit units to produce and provide transparent and reliable financial information for better decision-making and increasing the confidence of investors to invest in Iranian clubs is considered inevitable.

کلیدواژه ها:

COVID-۱۹ Pandemic ، Internal Audit Function ، Audit Report Lag ، Evidence from Emerging economy and sport