Abstract
Audit report timeliness is not an area that has never been studied before in the academic literature. Although there are very few academic studies on the subject in the national literature, there are some studies in the international literature. This study contributes to the literature in two aspects. First, unlike previous studies, key audit matters were included in the analysis as an independent variable that could affect audit report timeliness. Second, in this study, unlike previous studies, an analysis was carried out by using non-parametric statistical methods instead of regression analysis used in other studies. To the best knowledge, there is no study in the literature that has these features.
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