Investigating the relationship between the normal delay of the audit report and the risk of the future fall in stock prices, as well as investigating the effect of the internal audit performance of sports organization

The purpose of this research is to investigate the relationship between the normal delay of the audit report and the risk of future fall in stock prices, sports organization, as well as to investigate the effect of internal audit performance on the relationship between the normal delay of the audit report and the risk of future fall in stock prices. Method:. In order to measure the efficiency of the internal audit function, the number of employees of the internal audit unit and the age of the internal audit unit have been used. In this regard, the data of ۱۷۵ companies admitted to the Tehran Stock Exchange during the period of ۱۳۸۷ to ۱۴۰۲ were collected from Rahavard Navin software, financial statements and the official website of the Tehran Stock Exchange and tested based on the multivariate regression model. Findings: Based on the findings of the research, the normal delay of the audit report has a positive and significant effect on the risk of future stock price fall. Also, in relation to the effect of the size of the internal audit unit and the age of the internal audit unit on the relationship between the normal delay of the auditor's report and the future risk of falling stock prices, a negative and significant relationship was observed. Conclusion: the internal auditor can have a decisive influence on the adjustment of the type, nature and timing of the implementation of audit methods and reducing the limits of the independent audit methods, and also increase the timeliness of the auditor's report and reduce the risk of the stock falling. Also, the results show The size of the internal audit unit and the age of the internal audit unit significantly weakens the relationship between the normal delay of the auditor's report and the future risk of falling stock prices. So far, no experimental research has been conducted in Iran that has investigated the effect of internal audit performance on the relationship between the normal delay of the auditor's report and the future risk of falling stock prices. » for the examination of these first year professional audit research Number two In the spring of ۱۴۰۱, hypothesis, relationship ۲ was estimated, the results of which are presented in Table ۴. First year professional audit research Number two Spring ۱۴۰۰ In this article, the effect of the normal delay of the audit report on the risk of the future fall of the stock price and the effect of the performance of the internal auditor on its relationship were tested.

کلیدواژه ها:

relationship ، the normal delay ، audit report ، the risk of the future fall in stock prices ، internal audit ، performance and sports organization.