DETERMINANT OF AUDIT DELAY

The determinants of audit report lag: a meta-analysis - Emerald Insight

Audit report lag has been a variable of interest in many studies due to its use as a proxy for the occurrence of auditor-client management ...

Determinants Audit Report Delay and Its Effects on Investor ...

The audit report delay cause problems of performance appraisal for all audited companies following the investors' response negatively to the ...

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

Abstract. The timeliness of corporate financial reports has been an issue of paramount importance. The recognition that the length of the audit is one of the ...

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 ...

The determinants of audit report lag: a meta-analysis - IDEAS/RePEc

The author finds that a number of variables relating to client profitability and financial condition, client complexity and audit opinion modifications ...

(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 ...

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 ...

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 ...

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

Abstract. The determining factors that cause delays in audit reports are essential for shareholders to pay attention to when making quick ...

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.

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 ...

Determinants of audit report lag: A meta‐analysis

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

(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 ...

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

Among the corporate governance determinants, the existence of a financial expert member on an audit committee, and ownership concentration, ...

Estimation of Audit Delay Determinants: Do Outliers and Asymptotic ...

Regression analysis results showed that firm size is a significant determinant of audit delay. Similarly, Yousef (2016) examined the factors.

Determinants of State Audit Delay: An Empirical Analysis

Audit delay determinants found by previous municipal research are used to identify characteristics that may influence state audit delay. This ...

Determinants of audit delay : a comparative study of Nigerian ... - ZBW

Determinants of audit delay : a comparative study of. Nigerian and Malaysian listed firms. In: Accounting and taxation review 1 (1), S. 158 - 176. This Version ...

THE DETERMINANT OF AUDIT DELAY - E-jurnal Polnep

However, not a few companies that announce audited financial statements exceed a predetermined limit, which is often referred to as audit delay. The period.

Finding determinants of audit delay by pooled OLS regression ...

The results indicate that audit committee existence, profitability and leverage are statistically significant determinants of audit delay in Croatia. Full Text ...

The determinants of audit report lag: Evidence from Indonesia

This study aims to identify factors that cause delays in audit reports in the form of company and industry specifics consisting of profitability, company size, ...