Audit delay and the timeliness of corporate reporting

Citations

Cited by:

1. Ahnaf Ali Alsmady, 2018. "Ownership Structure and its Endogeneity Effect on the Quality of Financial Reporting," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(3), pages 509-526, March.
2. Dr. N.O Dibia & J.C Onwuchekwa, 2013. "An Examination Of The Audit Report Lag Of Companies Quoted In The Nigeria Stock Exchange," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(9), pages 8-16, July.
3. Oliver Lukason & María-del-Mar Camacho-Miñano, 2021. "What Best Explains Reporting Delays? A SME Population Level Study of Different Factors," Sustainability, MDPI, vol. 13(9), pages 1-15, April.
4. Owusu, Andrews & O'Sullivan, Noel & Kwabi, Frank & Holmes, Mark, 2024. "Why Do Female Lead Auditors Charge a Fee Premium? Evidence from the UK Audit Market," CAFE Working Papers 26, Centre for Accountancy, Finance and Economics (CAFE), Birmingham City Business School, Birmingham City University.
5. Bryan K. Church & Narisa Tianjing Dai & Xi (Jason) Kuang & Xuejiao Liu, 2020. "The Role of Auditor Narcissism in Auditor–Client Negotiations: Evidence from China," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1756-1787, September.
6. Yen Jesslyn & Herusetya Antonius, 2023. "Audit Report Timeliness Before and During the COVID-19 Pandemic: Evidence from the Market Reaction," Marketing of Scientific and Research Organizations, Sciendo, vol. 47(1), pages 49-70, March.
7. Dalton, Derek & Buchheit, Steve & Oler, Derek & Zhou, Ming, 2013. "Enforcement mechanisms for SEC reporting deadlines," Research in Accounting Regulation, Elsevier, vol. 25(2), pages 185-195.
8. Cory Cassell & Emily Hunt & Gans Narayanamoorthy & Stephen P. Rowe, 2019. "A hidden risk of auditor industry specialization: evidence from the financial crisis," Review of Accounting Studies, Springer, vol. 24(3), pages 891-926, September.
9. Jian Cao & Feng Chen & Julia L. Higgs, 2016. "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, vol. 21(2), pages 633-671, June.
10. Stergios Leventis & Pauline Weetman, 2004. "Timeliness of financial reporting: applicability of disclosure theories in an emerging capital market," Accounting and Business Research, Taylor & Francis Journals, vol. 34(1), pages 43-56.
11. Habib, Ahsan & Bhuiyan, Md. Borhan Uddin, 2011. "Audit firm industry specialization and the audit report lag," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 20(1), pages 32-44.
12. Bikki Jaggi & Judy Tsui, 1999. "Determinants of audit report lag: further evidence from Hong Kong," Accounting and Business Research, Taylor & Francis Journals, vol. 30(1), pages 17-28.
13. Mansour I. Saaydah, 2017. "Characteristics of Firms Violating Annual Financial Disclosure Timing: The Case of Jordan," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 468-476.
14. Wan-Hussin, Wan Nordin & Bamahros, Hasan Mohammed, 2013. "Do investment in and the sourcing arrangement of the internal audit function affect audit delay?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(1), pages 19-32.
15. Stephen Owusu-Ansah, 2000. "Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange," Accounting and Business Research, Taylor & Francis Journals, vol. 30(3), pages 241-254.
16. Wafa Al-Ghanem & Mohamed Hegazy, 2011. "An Empirical Analysis of Audit Delays and Timeliness of Corporate Financial Reporting in Kuwait," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 1(1), pages 73-90, June.
17. Soltani, Bahram, 2002. "Timeliness of corporate and audit reports: Some empirical evidence in the French context," The International Journal of Accounting, Elsevier, vol. 37(2), pages 215-246.
18. Ahnaf Alsmady, 2018. "The Effect of Board of Directors’ Characteristics and Ownership Type on the Timeliness of Financial Reports," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(6), pages 276-276, April.
19. Souha Ben Gamra & Fadhila Hamza & Hela Borgi, 2022. "The Impact of IFRS Adoption and Corporate Governance Mechanisms on Audit Report Lag: Evidence from An Emerging Country," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 21(4), pages 604-630, December.
20. Ayad Ahmed Mohammed Al-Qublani & Hasnah Kamardin & Rohami Shafie, 2020. "Audit Committee Chair Attributes and Audit Report Lag in an Emerging Market," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(4), pages 475-492, July.
21. Yan Luo & Steven E. Salterio, 2021. "Toward an Archival Measure of the Likelihood of Auditor‐Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture†," Accounting Perspectives, John Wiley & Sons, vol. 20(1), pages 109-143, March.
22. Jianling Wang & Lin Song, 2006. "Timeliness of Annual Reports of Chinese Listed Companies," Journal of Chinese Economic and Business Studies, Taylor & Francis Journals, vol. 4(3), pages 241-257.
23. Kenneth B. Schwartz & Billy S. Soo, 1996. "The Association Between Auditor Changes and Reporting Lags," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 353-370, March.
24. Dr. N.O Dibia & J.C Onwuchekwa, 2013. "An Examination Of The Audit Report Lag Of Companies Quoted In The Nigeria Stock Exchange," International Journal of Business and Social Research, LAR Center Press, vol. 3(9), pages 8-16, September.
25. Cohen, Sandra & Leventis, Stergios, 2013. "Effects of municipal, auditing and political factors on audit delay," Accounting forum, Elsevier, vol. 37(1), pages 40-53.
26. Bryan, David B. & Mason, Terry W., 2020. "Earnings volatility and audit report lag," Advances in accounting, Elsevier, vol. 51(C).
27. Sharad Asthana & Rachana Kalelkar, 2011. "The Market For Audit Services And S&P 500 Index Clients," Working Papers 0022, College of Business, University of Texas at San Antonio.
28. Ghosh, Aloke(Al) & Tang, Charles Y., 2015. "Assessing financial reporting quality of family firms: The auditors׳ perspective," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 95-116.
29. Myojung Cho & Gopal V. Krishnan, 2023. "Principles-based accounting standards and audit outcomes: empirical evidence," Review of Accounting Studies, Springer, vol. 28(1), pages 164-200, March.
30. Rateb M. Alqatamin & Mohammad K. Shbeilat, 2023. "The Impact of Corporate Governance Factors and the COVID-19 Pandemic on the Publishing Date of Annual Reports of UK Listed Companies," Accounting and Finance Research, Sciedu Press, vol. 12(1), pages 1-1, February.
31. Hua-Wei Huang & Mai Dao & Wen-Chi Sun, 2017. "The Timeliness of Financial Reporting and Fair Values: Evidence from U.S. Banks," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 20(01), pages 1-30, March.
32. Yuedong Li & Dong Zhang & Xingyu Wang, 2014. "The Influence Of Corporation Governance Structure On Internal Control Audit Report Lag: Evidence From China," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 101-115.
33. Sagin O. Super & Nikhil Chandra Shil*, 2019. "Effect of Audit Delay on the Financial Statements," Sumerianz Journal of Economics and Finance, Sumerianz Publication, vol. 2(4), pages 37-43, 04-2019.
34. Toni Šušak, 2020. "The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 38(2), pages 453-473.
35. Mayapada, Arung Gihna & Biswas, Pallab Kumar & Roberts, Helen, 2024. "Financial reporting timeliness and its determinants in UK charities," Advances in accounting, Elsevier, vol. 65(C).