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
doaj +2 more sources
Female Audit Partners and Extended Audit Reporting: UK Evidence [PDF]
Journal of Business Ethics, 2020 AbstractThis study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely ...
Tarek Abdelfattah +2 more
exaly +5 more sources
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
doaj +1 more source
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
doaj +1 more source
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
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
doaj +1 more source
The Impact of Audit Committee Independence and Size on the Audit Report Delay: An Applied Study [PDF]
المجلة العلمية للدراسات والبحوث المالية والإدارية, 2023 The timeliness of corporate annual financial reports is considered to be a vital factor affecting the effectiveness of information that is made available to external users.
Dr. Mohamed Ali Wahdan +2 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
doaj +1 more source