[HTML][HTML] A review of archival auditing research
We define higher audit quality as greater assurance of high financial reporting quality.
Researchers use many proxies for audit quality, with little guidance on choosing among …
Researchers use many proxies for audit quality, with little guidance on choosing among …
The determinants of audit report lag: a meta-analysis
G Durand - Managerial Auditing Journal, 2019 - emerald.com
Purpose The purpose of this paper is to further the understanding of the determinants of
audit report lag, which is the number of days from a company's fiscal year-end to the date of …
audit report lag, which is the number of days from a company's fiscal year-end to the date of …
Do client characteristics really drive the Big N audit quality effect? New evidence from propensity score matching
A large auditing literature concludes that Big N auditors provide higher audit quality than
non-Big N auditors. Recently, however, a high-profile study suggests that propensity score …
non-Big N auditors. Recently, however, a high-profile study suggests that propensity score …
Connecting the dots: Bringing external corporate governance into the corporate governance puzzle
Corporate governance (CG) research has largely focused on internal governance
mechanisms (ie the board of directors, controlling owners, and managerial incentives) …
mechanisms (ie the board of directors, controlling owners, and managerial incentives) …
Determinants of audit report lag: A meta‐analysis
This paper provides a meta‐analysis of the determinants of audit report lag, defined as the
period between a company's fiscal year end and the audit report date. We group the meta …
period between a company's fiscal year end and the audit report date. We group the meta …
Audit committee characteristics and audit report lag
This study seeks to determine whether audit committee compositional features are
associated with the timeliness of financial reporting by A ustralian firms. Timeliness of …
associated with the timeliness of financial reporting by A ustralian firms. Timeliness of …
Audit quality and audit report lag: case of Indonesian listed companies
Purpose The purpose of this paper is to empirically examine the relation between two
dimensions of auditor quality, namely, auditor industry specialization and auditor reputation …
dimensions of auditor quality, namely, auditor industry specialization and auditor reputation …
The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness
We investigate the association between audit committee (AC) members' financial expertise
and financial reporting timeliness, and extend the discussion by investigating how the …
and financial reporting timeliness, and extend the discussion by investigating how the …
Audit firm industry specialization and the audit report lag
This paper contributes to the audit report lag (ARL) literature by documenting the association
between audit firm industry specialization and the ARL. ARL is one of the few externally …
between audit firm industry specialization and the ARL. ARL is one of the few externally …
Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt
HAE Afify - Journal of applied accounting research, 2009 - emerald.com
Purpose–There 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 …
on audit report lag (ARL) and its determinants; second, to measure the extent of ARL in a …