Objective: The goal of the present study is to investigate investment opportunities and lack of in time auditor reporting. Methodology: This research is applied regarding the aim and is descriptive due to data collection method utilized and is correlation type. The statistical population of this research entails firms enlisted in Tehran Stock Exchange. Data analysis was done using SPSS18 and EVIEWS8 software. Results: Regarding the meaningfulness of the total regression and the meaningfulness of the effect of important variables under investigation to identify the relationship between investment opportunities and lack of in time auditor report in the regression equation the research hypotheses were approved. Conclusion: Finally, it is concluded that there has been a meaningful relationship between investment opportunities and lack of in time reporting by the auditor.
