UTICAJ PERFORMANSI PREDUZEĆA I MIŠLJENJA REVIZORA NA VREME OBJAVLJIVANJA IZVEŠTAJA REVIZORA

In modern business environments, timely reporting of financial results is crucial for maintaining investor confidence, as well as for complying with legal and professional regulations. In the Republic of Serbia, as in many other countries, the time required for the publication of audit reports—referred to as Audit Report Lag (ARL)—can be influenced by various factors. Based on a review of relevant literature, this study examines the impact of the following factors: profitability, firm size, leverage, liquidity, and auditor’s opinion. The analysis was conducted on a sample of companies listed on the Belgrade Stock Exchange, operating within the manufacturing sector. Data were processed using statistical software, applying both correlation and panel regression analysis. The results indicate that firm size, leverage, and auditor’s opinion have a significant effect on ARL. The relationship between auditor’s opinion and ARL is positive, while the relationships with the other significant variables are negative. The variables ROA and liquidity do not show a statistically significant impact on the time of audit report disclosure.