Results 271 to 280 of about 27,302 (302)

The impact of loan covenants on audit delays and audit fees

Journal of Corporate Accounting & Finance, 2022
AbstractWe provide evidence on the impact of loan covenants on audit delays and audit fees. We find that for most covenants, firms with a particular covenant have longer audit delays than firms without that covenant. On average, we observe that adding one more loan covenant will delay the audit report by at least 1 day.
Mohinder Parkash, Rajeev Singhal, Yun (Ellen) Zhu   +2 more
openaire   +1 more source

Transfer delay audit.

Irish medical journal, 2007
The purpose was to determine the average transfer time taken for acute patients to arrive to the medical unit from the time of referral by an A/E officer. We included the first 200 consecutive patients with completed records. 86 were men and 114 women, aged between 14 and 96 years.
S, Alraqi, R, Coughlan
openaire   +1 more source

An Empirical Analysis of Audit Delay

Journal of Accounting Research, 1987
This paper reports an empirical study of some determinants of "audit delay," i.e., the length of time from a company's fiscal year-end to the date of the auditor's report. Audit delay can affect the timeliness of accounting information releases, and it is well known that timeliness is associated with the market's reaction to the information released ...
Robert H. Ashton, John J. Willingham, Robert K. Elliott   +2 more
openaire   +1 more source

An examination of municipal audit delay

Journal of Accounting and Public Policy, 2002
Abstract Our study examines the effects of municipal audit and audit-firm characteristics on municipal audit delay. Although the effects of audit characteristics are largely determined by municipal structure and reporting requirements, the effects of audit-firm characteristics are likely to be controllable through the external audit procurement ...
Jeff L. Payne, Kevan L. Jensen
openaire   +1 more source

Pengaruh Audit Tenure dan Audit Delay terhadap Kualitas Audit

Bandung Conference Series: Accountancy
Abstract. The mining industry contributes significantly to the Indonesian economy, but its complexity requires audit quality to ensure transparency of financial statements. Audit tenure and audit delay are important factors that can affect audit quality. Audit tenure reflects the duration of the auditor's relationship with the client, while audit delay
null Putri Hilani Nuradjani, null Nopi Hernawati, null Mey Maemunah   +2 more
openaire   +1 more source

The impact of the previous audit adjustments on audit fees, audit quality and audit report delay

International Journal of Accounting & Information Management
Purpose The purpose of this study is to explore the relationship between previous audit adjustments, audit fees, audit report delay and audit quality. Design/methodology/approach This research examines 103 companies listed on the ...
Ali Ensaf, Mahmoud Lari Dasht Bayaz, Mahdi Salehi   +2 more
openaire   +1 more source

The Impact of Internal Audit Function Quality and Contribution on Audit Delays

SSRN Electronic Journal, 2011
This study investigates whether measures of internal audit function (IAF) quality and the IAF’s contribution to the financial statement audit affect audit delay. We conduct empirical tests using 292 observations from 216 firms that responded to the Institute of Internal Auditor’s Global Auditing Information Network survey.
Mina Pizzini, Shu Lin, Mark E. Vargus, Douglas E. Ziegenfuss   +3 more
openaire   +1 more source

The Audit delay, fee audit anf audit tenure to switching auditor

2020
The purpose of this research is to determine the Effect of Training, Work Development and Employee Performance of PT Bank Negara Indonesia (Persero) Tbk. The number of samples in this study were employee respondents using survey methods. The sample selection technique is done with saturated samples, so that a sample of 77 people is obtained as ...
Sugiyanto, Sugiyanto, Andianto, Andianto
openaire   +2 more sources

IFRS Adoption and Audit Delay: The Role of Shareholders in the Audit Committee

International Journal of Accounting and Financial Reporting, 2018
This study examined the relationship between audit delay after IFRS adoption and the role of shareholders in the audit committee as well as testing the difference of pre-and post IFRS adoption periods. A sample of 101 firms with 505 firm-year observations over five year period for firms listed on the Nigeria Stock Exchange was employed for the study ...
Ishaq Ahmed Mohammed, Ayoib Che-Ahmad, Mazrah Malek   +2 more
openaire   +1 more source

Factors Affecting Audit Delay

Jurnal Price : Ekonomi dan Akuntasi
This study aims to determine the factors influencing audit delay, including company size, profitability, size of the public accounting firm, and debt to equity ratio. The data used in this research consists of annual reports from manufacturing companies in the food and beverage industry sector listed on the Indonesia Stock Exchange during the period ...
Ganefo Sudirman, Mahwiyah Mahwiyah
openaire   +1 more source