Results 221 to 230 of about 3,722 (260)

Audit tenure, auditor specialization and audit report lag

Managerial Auditing Journal, 2014
Purpose – This paper aims to examine the association between audit firm tenure and audit report lag (ARL) and the impact of auditor industry specialization on the association between audit firm tenure and ARL. Design/Methodology/Approach – Using Habib and Bhuiyan ...
Mai Dao
exaly   +2 more sources

Audit Committee and Audit Report Lag: A Literature Review

International Conference on Business and Economics - Hellenic Open University, 2023
The paper aims to review studies dealing with audit report lag or audit delay and the Audit Committee in accounting literature over the period of 2006-2022. Research on factors related among audit report lag and audit committee has become more widespread in recent years and there was a considerable upsurge in these papers.
Dimitris Mitskinis, George Drogalas, Michail Nerantzidis, Alkiviadis Karagiorgos   +3 more
openaire   +1 more source

Audit Committee Activity and Audit Report Lag*

Korean Accounting Information Association, 2022
[Purpose]Although there have been a number of studies that have examined the effect of audit committee activity on auditing quality and earnings quality, no studies have investigated how audit committee activity influences auditing efficiency or audit effectiveness.
openaire   +1 more source

Audit Committee Characteristics and Audit Report Lag

International Journal of Auditing, 2014
This study seeks to determine whether audit committee compositional features are associated with the timeliness of financial reporting by Australian firms. Timeliness of financial reporting by firms, of which the length of an audit is a fundamental component, adds information content and impacts firm value, making an examination of audit report lag ...
Sultana, Nigar, Singh, Harj, Van der Zahn, J-L.W.   +2 more
openaire   +2 more sources

The Effect of Auditing Standard No. 5 on Audit Report Lags

SSRN Electronic Journal, 2015
SYNOPSIS Auditing Standard No. 5 (AS5) introduced by the Public Company Accounting Oversight Board (PCAOB) in June 2007 requires a top-down risk-based approach in auditing and is expected to improve audit efficiency and make the overall auditing process timelier by reducing audit report lags.
Santanu Mitra, Hakjoon Song, Joon Sun Yang   +2 more
openaire   +1 more source

Determinants of audit report lag

Journal of Applied Accounting Research, 2009
PurposeThere are three main purposes of this study which are: first, to review the literature on audit report lag (ARL) and its determinants; second, to measure the extent of ARL in a developing country, Egypt; and third, to empirically examine the impact of corporate governance (CG) characteristics on ARL in Egypt.Design/methodology/approachThe ...
openaire   +1 more source

Earnings volatility and audit report lag

Advances in Accounting, 2020
Abstract This study investigates whether earnings volatility influences audit report lag. If auditors view earnings volatility as affecting risk, and adjust effort in response to risk, we expect earnings volatility to impact audit report lag. Using a sample of 13,075 firm-year observations over the period 2004–2015, we find a negative relation ...
Bryan, David B., Mason, Terry W.
openaire   +2 more sources

Additional Evidence on Audit Report Lag

AUDITING: A Journal of Practice & Theory, 2001
The process for providing accounting information to the public has not changed much in the last century even though the extent of disclosure has increased signifi-cantly. Sundem et al. (1996) suggest that the primary benefit of audited financial statements may not be decision usefulness but the discipline imposed by timely confirmation of previously ...
W. Robert Knechel, Jeff L. Payne
openaire   +1 more source

Audit Report Lag and Audit Going Concern Qualification in Malaysia

The European Proceedings of Social and Behavioural Sciences, 2019
Time taken to complete an audit affects the timely publication of corporate financial information. Audit report lag affects a company’s reputation especially when audited financial statements in the annual report are the only reliable source of information available to investors and the public at large.
Ooi Chee Keong*, Lau Yeng Wai
openaire   +1 more source

Audit committee characteristics and the audit report lag in Greece

Journal of Operational Risk, 2023
Michail Nerantzidis, George Drogalas, Themistokles Lazarides, Evangelos Chytis, Dimitris Mitskinis   +4 more
openaire   +1 more source