Determinants of audit report lag

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 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, ...

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 ...

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

Delays in audit reporting impact the timeliness of publishing financial reports (Chan et al., 2016). The ARL is a significant factor in capi-.

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 ...

(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 ...

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 ...

[PDF] The determinants of audit report lag: a meta-analysis

Purpose The purpose of this paper is to further the understanding of the determinants of audit report lag, which is the number of days from a company's ...

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

Determinants of audit report lag: further evidence from Hong Kong

Regression results show that there is a positive association between the audit report lag and the financial risk index for Hong Kong companies, ...

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, ...

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; ...

Analysis of Determinants of Audit Report Lag on Non-Financial ...

The purpose of this research is to obtain empirical evidence whether firm size, audit committee size, and audit firm status affect audit report lag.

Determinants of Audit Report Lag: Evidence from Commercial Banks ...

reporting lag is the gap between the audited reporting date and the audit work commencement. 2.4 Hypothesis Development. 2.4.1 Audit Committee Size and Audit ...

Determinants of Audit Report Lags of Public Companies in Indonesia

This research aims to determine the factors associated with audit report lags and ensure the timeliness of financial reporting.

(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 and Corporate Governance in ...

This paper aims to analyze the relation between thecharacteristics of corporate governance; board independence, ownership concentration, audit ...

Firm Size, Profitability, Leverage as Determinants of Audit Report Lag

The total observation for 2 years amounted to 182. The method of data analysis is random effect models. The results showed that company size and profitability ...

(PDF) Determinants of audit report lag Does implementing corporate ...

The adoption of different industry-related accounting measurement, valuation and disclosure techniques and policies may cause lag in preparing accounts and ...

Determinants of audit report lag - IDEAS/RePEc

H.A.E. Afify, 2009. "Determinants of audit report lag," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 10(1), pages 56-86, May.