Keyword

audit delay

Description: The elapsed time between a financial reporting period’s end and completion or release of the corresponding audit.

Primary topic: Auditing, Earnings Management, Governance (84%)

OpenAlex ID: keywords/audit-delay

The theory and practice of econometrics

1986 · Journal of Macroeconomics · 4,342

Additional Evidence on Audit Report Lag

2001 · W. Robert Knechel, Jeff L. Payne · Auditing A Journal of Practice & Theory · 501

An Empirical Analysis of Audit Delay

1987 · Robert H. Ashton, John J. Willingham, et al. · Journal of Accounting Research · 493

Audit delay and the timeliness of corporate reporting*

1989 · ROBERT H. ASHTON, PAUL R. GRAUL, et al. · Contemporary Accounting Research · 405

Determinants of Audit Fees for Quoted Uk Companies

1993 · Philip Chan, Mahmoud Ezzamel, et al. · Journal of Business Finance &amp Accounting · 404

Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom

2019 · Lauren C. Reid, Joseph V. Carcello, et al. · Contemporary Accounting Research · 371

The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era

2006 · Michael L. Ettredge, Chan Li, et al. · Auditing A Journal of Practice & Theory · 348

Measuring Accounting Reporting Complexity with XBRL

2017 · Rani Hoitash, Udi Hoitash · The Accounting Review · 347

Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags

2012 · W. Robert Knechel, Divesh S. Sharma · Auditing A Journal of Practice & Theory · 334

An Examination of Audit Delay: Further Evidence from New Zealand

1991 · Charles A. P. N. Carslaw, Steven E. Kaplan · Accounting and Business Research · 333

Audit firm industry specialization and the audit report lag

2011 · Ahsan Habib, Md. Borhan Uddin Bhuiyan · Journal of International Accounting Auditing and Taxation · 289

Audit Committee Characteristics and Audit Report Lag

2014 · Nigar Sultana, Harjinder Singh, et al. · International Journal of Auditing · 280

Determinants of audit report lag

2009 · H.A.E. Afify · Journal of Applied Accounting Research · 244

Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange

2005 · Stergios Leventis, Pauline Weetman, et al. · International Journal of Auditing · 241

Accounting Comparability, Audit Effort, and Audit Outcomes

2017 · Joseph H. Zhang · Contemporary Accounting Research · 232

Examining the Potential Benefits of Internal Control Monitoring Technology

2010 · Adi Masli, Gary F. Peters, et al. · The Accounting Review · 232

The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior

2012 · Lilian H. Chan, Kevin C.W. Chen, et al. · Journal of Accounting and Economics · 220

Consequences of Expanded Audit Reports: Evidence from the Justifications of Assessments in France

2018 · Jean Bédard, Nathalie Gonthier-Besacier, et al. · Auditing A Journal of Practice & Theory · 218

Recent Trends in Audit Report and Earnings Announcement Lags

2009 · Jayanthi Krishnan, Joon S. Yang · Accounting Horizons · 215

The Association Between Auditor Changes and Reporting Lags*

1996 · KENNETH B. SCHWARTZ, BILLY S. SOO · Contemporary Accounting Research · 215

Determinants of audit report lag: A meta‐analysis

2018 · Ahsan Habib, Md. Borhan Uddin Bhuiyan, et al. · International Journal of Auditing · 204

Audit and reporting delays: Evidence from an emerging market

2008 · Jasim Al-Ajmi · Advances in Accounting · 204

The Impact of Internal Audit Function Quality and Contribution on Audit Delay

2014 · Mina Pizzini, Shu Lin, et al. · Auditing A Journal of Practice & Theory · 193