<![CDATA[This research aims to investigate the influence of audit opinion, Big4, auditor narcissism and CEO narcissism on timeliness. A sample of 138 manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2022 was analyzed using annual financial reports. The study employed statistical analysis with the Stata application to measure the effects of these variables on timeliness, calculated as the number of days between the fiscal year-end and the audit report date. The findings reveal that audit opinion and auditor narcissism have a significant negative effect on timeliness, indicating their role in accelerating audit report completion. Conversely, Big4 firms and CEO narcissism do not significantly impact timeliness, suggesting a more nuanced relationship between leadership traits and audit timing. These results highlight how varying characteristics influence the punctuality of financial reporting, a crucial factor in stakeholder decision-making. The study contributes to agency theory, signaling, and the upper echelons perspective by offering insights into how personality traits and audit practices affect financial reporting timeliness. Practically, it provides guidance for companies to enhance reporting processes by understanding the traits that drive efficiency. The novelty lies in exploring the under-researched influence of CEO narcissism and auditor narcissism on audit timeliness, particularly in the context of public companies in Indonesia, thus enriching the literature and expanding practical applications in the audit field.]]>
