Audit Structure and Other Determinants of Audit Report Lag

Revised Date: 07/2011 Accessibility Information and Tips Deducing Multidecadal Anthropogenic Global Warming Trends Using Multiple Regression Analysis

Audit structure and other determinants of audit report lag - ProQuest

Abstract. The determinants of the length of time auditors require to complete the audit - audit report lag (ARL) - are investigated. ARL can affect the timing ...

Audit structure and other determinants of audit report lag - ProQuest

Audit structure and other determinants of audit report lag: An empirical analysis. Bamber, E Michael; Bamber, Linda Smith; Schoderbek, Michael P. Auditing; ...

Determinants of audit report lag: A meta‐analysis - Habib - 2019

We find that audit opinion and audit season variables increase audit report lag, whereas Big 4 affiliation, nonaudit services, and auditor tenure decrease ...

(PDF) Audit Report Lag and Its Determinants - ResearchGate

PDF | Audit report lag is an important issue because it can affect the timeliness of accounting information that is used by internal and ...

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

(2015) found a negative effect of audit committee size on the qual- ity of financial reporting. Different findings were revealed by Aljaaidi et ...

Determinants of audit report lag - IDEAS/RePEc

Purpose - There are three main purposes of this study which are: first, to review the literature on audit report lag (ARL) and its determinants; second, ...

(PDF) The determinants of audit report lag: Evidence from Indonesia

Empirical findings show that a public accounting firm's profitability, audit opinion, and size hurt audit report lag, while the audit committee ...

Audit report lag and the cost of equity capital - Emerald Insight

We hypothesize that audit report lag increases the firm cost of equity capital. We conduct ordinary least squares (OLS) regression analyses to ...

Audit firm industry specialization and the audit report lag

Since the ARL is expected to vary cross-sectionally because of firm and audit-specific characteristics, an understanding of the possible determinants of the ARL ...

Factors Affecting Audit Report Lag in Banks: The Egyptian Case.

Audit Structure and Other. Determinants of Audit Report lag: An Empirical. Analysis. Auditing: A Journal of Practice & Theory,. 12/1/Spring: 1-23. 8. Carslaw ...

A REVIEW OF THE EMPIRICAL DETERMINANTS OF AUDIT DELAY

BAMBER, E. M., BAMBER, L. S. &. SCHODERBEK, M. P. (1993) Audit Structure and. Other Determinants of Audit Report Lag: An. Empirical Analysis. Auditing, 12, 1-23 ...

Determinants Of Audit Report Lag Research Articles - R Discovery

Determinants Of Audit Report Lag research articles on R Discovery.Get access to all Determinants Of Audit Report Lag research papers, and take the search ...

Earnings volatility and audit report lag - ScienceDirect.com

Since audit report lag1 is often viewed as one of the most important drivers of financial reporting timeliness (Abernathy et al., 2017; Bamber, Bamber, & ...

The effect of company characteristics and auditor ... - Emerald Insight

Corporate characteristic factors that influence audit report lag include the effectiveness of the audit committee, accounting complexity, ...

How do investors deem audit report lag? Evidence from France

(1993). Audit structure and other determinants of audit report lag : An empirical analysis. Auditing, 12(1), 1. (12) ...

Determinants of audit report lag: evidence from Palestine

Findings - – The result of the analysis demonstrated that the audit reporting delay is influenced by the board size, corporate size, status of audit firm, ...

Determinants of audit report lag: evidence from Palestine - CORE

Previous literature on the determinants of the ARL has investigated the influence of different company characteristics, ownership structure, and corporate ...

Determinants of audit report lag in the banking industry

The study provides updated evidence on the determinants of audit report lag in the banking industry and finds that the determinants of ARL have ...

The determinants of audit report lag: Evidence from Indonesia

Empirical findings show that a public accounting firm's profitability, audit opinion, and size hurt audit report lag, while the audit committee has a positive ...