Note(s): Table 12 shows the T+1 regression used to assess the model’s delayed effect of descriptive variables on the dependent variable. Table 12 shows these variables’ effects to obtain the model’s coefficients of descriptive variables using the fixed/random effects method. Since the probability level of these two variables is 0.043 and 0.036 and their coefficients are −4.115 and −1.133, the regression results show a negative and significant relationship (at 95% level) between narcissism self-confidence and auditor’s report readability of the upcoming period. Further, audit firms’ size, mandatory change of auditor, firm size, and financial leverage negatively and significantly affect the auditor’s report readability in the upcoming period. Moreover, the AuditFEE, auditor industry specialization, market value to book value of capital, return on assets, and firm sales growth in the current period have an incremental effect on the auditor’s report readability in the upcoming period