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A REVIEW OF THE EMPIRICAL DETERMINANTS OF AUDIT DELAY


(PDF) A Review of Empirical Determinants of Audit Delay

This concept paper discuss the determinants of “audit delay”, the number of calendar days from fiscal year-end to the audit report date.

A REVIEW OF THE EMPIRICAL DETERMINANTS OF AUDIT DELAY

Timeliness in financial reporting is considered to be a significant characteristic of accounting information. Since audit delay has been found to be the ...

a review of the empirical determinants of audit delay - Virtus Interpress

Abstract Timeliness in financial reporting is considered to be a significant characteristic of accounting information. Since audit delay has.

[PDF] A REVIEW OF THE EMPIRICAL DETERMINANTS OF AUDIT ...

Timeliness in financial reporting is considered to be a significant characteristic of accounting information. Since audit delay has been found to be the ...

An Empirical Examination Of The Determinants Of Audit Delay In ...

The result indicates that two variables included in the model are significant across the 2 years examined. Two other variables significantly affect audit delay ...

A review of the empirical determinants of audit delay - OUCI

Timeliness in financial reporting is considered to be a significant characteristic of accounting information. Since audit delay has been found to be the ...

An empirical examination of the determinants of audit report delay in ...

Findings - A statistically significant association is found between audit delay and type of audit firm, audit opinion, firm size, the month of year-end and ...

A Review of Empirical Determinants of Audit Delay | VU Research ...

Eghlaiow, Salem, Wickremasinghe, Guneratne B and Sofocleous, Stella (2012) A Review of Empirical Determinants of Audit Delay.

A Review of the Empirical Determinants of Audit Delay | Request PDF

Request PDF | A Review of the Empirical Determinants of Audit Delay | Timeliness in financial reporting is considered to be a significant characteristic of ...

A review of the empirical determinants of audit delay - Scite

Mentioning: 5 - Timeliness in financial reporting is considered to be a significant characteristic of accounting information. Since audit delay has been ...

An empirical examination of the determinants of audit report delay in ...

Section 2 provides the research hypotheses suggested by a literature review dealing with the issues related to audit delay and financial results disclosure.

An Empirical Analysis of Audit Delay - jstor

There- fore, research on the determinants of audit delay may improve our understanding of market reactions to accounting releases. To elaborate, the timeliness ...

A REVIEW OF THE EMPIRICAL DETERMINANTS OF AUDIT DELAY ...

A REVIEW OF THE EMPIRICAL DETERMINANTS OF AUDIT DELAY. Salem Eghlaiow, G. Wickremasinghe, S. Sofocleous. 2012, Corporate Ownership and Control. PDF · S2 logo ...

Research Reports - An Empirical Analysis of Audit Delay

Delay. ROBERT H. ASHTON,* JOHN J. WILLINGHAM,t AND. ROBERT K. ELLIOTTtt. L Introduction. This paper reports an empirical study of some determinants of "audit.

An empirical examination of the determinants of audit report delay in ...

A statistically significant association is found between audit delay and type of audit firm, audit opinion, firm size, the month of year-end and profitability.

An Empirical Examination of the Determinants of Audit Report Delay ...

This study is concerned with audit delay or the delay caused in financial reporting due to the time taken by auditors to review and approve financial statements ...

“The determinants of audit report lag: Evidence from Indonesia”

Based on a broader empirical literature review, several factors deter- mine ARL. Therefore, this study limits the deter- minants of ARL ...

F. I. Ohiokha, PhD, ACA1 & U. J. Idialu, PhD, FCA2

An empirical examination of the determinants of audit delay in Hong Kang.British Accounting Review, 26 (1), 43-59. Page 19. F. I. Ohiokha & U. J. Idialu ...

Determinants of State Audit Delay: An Empirical Analysis

Prior audit delay studies concentrated on municipal government, counties and school districts. This study adds to the literature by examining the ...

DETERMINANT OF AUDIT DELAY: EMPIRICAL STUDY OF ...

The sampling technique uses the purposive sampling method. The results show that profitability has a significant effect on audit delay. However, ...