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A review of the empirical determinants of audit delay

Year: 2012

Type: article

Abstract: Timeliness in financial reporting is considered to be a significant characteristic of accounting information. Since audit delay has been found to be the single most important factor in determining the timing of financial reports releases, this concept paper discuss the determinants of “audit delay”, the number of calendar days from fiscal year-end to the audit report date. The first section sheds some light on the significance of studying the determinants of audit delay. Next, it reviews the literature on audit report delay (ARL) and its determinants.

Source: Corporate Ownership and Control

DOI: 10.22495/cocv9i2c5art5

Authors: Salem Eghlaiow, Guneratne Wickremasinghe, Stella Sofocleous

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: hybrid

OpenAlex ID: W23374309

FWCI:

Cites: 26

Cited by: 10

Related to: 10