The study looked at how the background of CEOs in Iran affects the timing of audit reports and the fees paid for audits. They analyzed data from companies on the Tehran Stock Exchange from 2009 to 2015. The results showed that factors like the type of audit firm, audit opinion, and company performance influenced the timing of audit reports. Additionally, audit fees were affected by factors such as changes in audit firms, CEO's education level, and company size. This research sheds light on how these factors impact audit processes and costs in developing countries like Iran.