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Three Essays on Audit Report Lag

2019
The FASB’s conceptual framework emphasizes the relevance of financial information as one of the fundamental qualities of financial reporting. The research shows that financial information loses its relevance when it is not timely. The literature suggests that an audit report lag, hereafter ARL, determines the timeliness of financial information, and ...
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The Audit Report Lag by the Type of Emphasis of Matter in Audit Report

korean management review, 2019
Nam Chul Jung, Hyun Ah Kim, Jin Wook Choi   +2 more
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The effect of non-audit services of audit institutions on the audit report lag

هدف: ارائه به‌موقع صورت‌های مالی حسابرسی‌شده باعث کاهش عدم تقارن اطلاعاتی می‌شود و باعث تصمیم‌گیری به‌موقع استفاده‌کنندگان تبدیل شده و تأخیر در ارائه گزارش حسابرسی این مزیت را خدشه‌دار می‌نماید؛ بنابراین هدف از این پژوهش، بررسی ارتباط بین ارائه خدمات غیرحسابرسی مؤسسات حسابرسی بر تأخیر گزارش حسابرسی با استفاده از مدل معادلات ساختاری می‌باشد. روش‌شناسی
Sadeghi Dehcheshmeh, Sadegh, Jafari Dehkordi, Hamid Reza, Banitalebi Dehkordi, Bahareh   +2 more
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Differential spillover effects of different non-audit fees on audit report lag

Journal of Applied Accounting Research, 2023
Kam-Wah Lai
exaly  

The impact of internal corporate governance mechanisms on audit report lag: evidence from Tunisian listed companies

EuroMed Journal of Business, 2022
Mdallelah Yab, Azhaar Lajmi
exaly  

The Effect of Audit Report Lag on Tax-Audit Detection

Korean Accounting Review, 2019
Byung Wook Jun, Eun-Sun Ki
openaire   +1 more source

The effect of enforcement action on audit fees and the audit reporting lag

Accounting and Business Research, 2022
Liuchuang Li, , Ashok Robin
exaly  

Audit fees, audit report lag and abnormal tone: evidence from China

Managerial Auditing Journal, 2023
Zhong-Lu Teng
exaly  

The Influence of Company Size and Audit Tenure on Audit Report Lag

Value Relevance: Jurnal Akuntansi
This research aims to analyze the influence of Company Size and Audit Tenure on Audit Report Lag. The population of this research is all banking companies listed on the Indonesia Stock Exchange (B.E.I.) in 2020-2022. The sampling technique used purposive sampling to obtain a sample of 43 companies, and the observation population was 129.
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Audit committee ownership and audit report lag: evidence from Australia

International Journal of Accounting and Information Management, 2020
Md Borhan Uddin Bhuiyan
exaly