The impact of auditor-client range on audit quality and timely auditor report
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Hameed Ali Saleh, Ali Razzaq Ali, Abbas Naser Saadoon Almshabbak, Hussein Kadhim Sharaf 
, Hussein Falah Hasan, Ali Saad Alwan
This work is licensed under a Creative Commons Attribution 4.0 International License.
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 (Almagsoosi et al., 2022). Instead, our research emphasizes the crucial role of proximity in fostering productive conversations between auditors and clients, leading to more punctual audit reports. Notably, this study pioneers the investigation of the spatial interval between auditors and clients, marking a significant contribution to the field. By elucidating the implications of engaging nonlocal auditors, our research not only contributes to innovation but also introduces novel insights into the realm of audit quality and timely reporting practices, expanding the horizons of auditing research.
Keywords: Local Auditor, Audit Quality, Timeliness of Auditor Report
Authors’ individual contribution: Conceptualization — A.N.S.A. and H.F.H.; Methodology — H.A.S. and A.R.A.; Software — H.K.S.; Validation — A.S.A.; Formal Analysis — H.F.H.; Data Curation — A.N.S.A. and A.R.A.; Writing — Original Draft — H.F.H.; Writing — Review & Editing — H.F.H. and A.S.A.; Visualization — H.A.S.; Supervision — H.F.H.; Project Administration — H.F.H.; Funding Acquisition — A.S.A.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: A1, A10, C10, C12
Received: 06.09.2023
Accepted: 23.02.2024
Published online: 27.02.2024
How to cite this paper: Saleh, H. A., Ali, A. R., Almshabbak, A. N. S., Sharaf, H. K., Hasan, H. F., & Alwan, A. S. (2024). The impact of auditor-client range on audit quality and timely auditor report [Special issue]. Corporate & Business Strategy Review, 5(1), 329–335. https://doi.org/10.22495/cbsrv5i1siart7
