Results 1 to 10 of about 720,221 (308)
Further evidence regarding the effect of KAMs on audit report lag. [PDF]
PLoS ONEThis paper investigates the effect of the number of key audit matter disclosures (KAMs) on audit report lag, focusing on Turkey, an emerging country.
Ayşegül Ciğer +2 more
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The Impact of an Expanded Auditor’s Report on the Stakeholders [PDF]
Audit Financiar, 2022 Considering the stakeholders’ increasing demand for more information, the International Auditing and Assurance Standard Board, in its quest to bridge the expectation gap, introduced a new expanded audit report format.
Sagar ADHAU +3 more
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Audit committee characteristics and audit report lag: evidence from the Iran [PDF]
Big Data and Computing Visions, 2022 The purpose of this research was to empirically examine the effect of independence, size, expertise, and gender of the audit committee on audit report lag in firms listed on the Tehran Stock Exchange (TSE). Using unique data from Iran for a 5-year period
Mehdi Maranjory +1 more
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Analisis Determinan Audit Report Lag pada Perusahaan Perbankan di Indonesia
Accounting and Management Journal, 2023 This study aims to examine the effect of company size, profitability, and audit committee characteristics as indicated by audit committee size, independent audit committee, and the frequency of audit committee meetings on audit report lag in Indonesian ...
Yohanes Mario Pratama
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Auditor Characteristics and Audit Report Lag: A Meta-Analysis [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The purpose of this study is to use a meta-analysis approach to analyze and combine inconsistent results of past researches on the impact of the auditor and audit-related features on the audit report lag.
Mohammad Javad Zare Bahnamiri +1 more
doaj +1 more source
Evolution of auditor’s report in the focus of sustainable development of socio-economic systems [PDF]
E3S Web of Conferences, 2021 The article presents two focuses on the study of the evolution of the audit report. The first is the study of the audit report as an indicator characterizing the sustainability of such a socio-economic system as audit.
Amanzholova Bibigul +3 more
doaj +1 more source
Effects of Presence of Audit Committee and Its Characteristics on Audit Report [PDF]
مجله دانش حسابداری, 2016 This study examines the impacts of the existence of audit committee and its characteristics on audit report lag. The characteristics consist of audit committee’s financial expertise, experience, gender, size, and independence.
Mehdi Salehi +2 more
doaj +1 more source
AUDITOR CHARACTERISTICS AND AUDIT OPINION: DOES AFFECT THE AUDIT REPORT LAG?
Akuntansi Dewantara, 2022 Tujuan penelitian ini adalah untuk mengetahui pengaruh reputasi auditor, opini audit, auditor switching, audit tenur terhadap audit report lag. Penelitian ini dilakukan pada 327 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017 ...
Ni Kadek Lita Dwiyanti +2 more
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Extended Audit Reporting. An insight from the auditing profession in Poland [PDF]
Zeszyty Teoretyczne Rachunkowości, 2016 The audit-reporting model has been on the agenda of researchers and regulators for a long time. The recent regulatory proposals, consultation papers, discussion and research reports on audit reporting have intensified the discussion regarding whether the
Dorota Dobija +2 more
doaj +3 more sources
Riset Akuntansi dan Keuangan Indonesia, 2023 Financial report relevance, which is one of the qualitative features of financial reports, can be affected by audit report lag. Less pertinent is the audited financial report of a local government the longer the audit report is delayed. Thus, the user of
Andy Dwi Bayu Bawono +2 more
doaj +1 more source