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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.
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The Effect of Auditing Standard No. 5 on Audit Report Lags
SSRN Electronic Journal, 2015SYNOPSIS 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 +2 more
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Determinants of audit report lag
Journal of Applied Accounting Research, 2009PurposeThere 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 ...
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Audit tenure, auditor specialization and audit report lag
Managerial Auditing Journal, 2014Purpose – 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 ...
Trung Pham, Mai Dao
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Additional Evidence on Audit Report Lag
AUDITING: A Journal of Practice & Theory, 2001The 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
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Audit Report Lag and Audit Going Concern Qualification in Malaysia
The European Proceedings of Social and Behavioural Sciences, 2019Time 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
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Audit committee characteristics and the audit report lag in Greece
Journal of Operational Risk, 2023Michail Nerantzidis +4 more
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Three Essays on Audit Report Lag
2019The 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, 2019Nam Chul Jung +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. روششناسیSadeghi Dehcheshmeh, Sadegh +2 more
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