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COVID-19 pandemic, internal audit function and audit report lag: Evidence from emerging economy
With the spread of the COVID-19 pandemic, the accounting and auditing profession has
been exposed to additional risks, challenges, and serious threats that affect audit quality; …
been exposed to additional risks, challenges, and serious threats that affect audit quality; …
[PDF][PDF] The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic·
T Šušak - Zbornik Radova Ekonomski Fakultet u Rijeka, 2020 - repozitorij.svkst.unist.hr
The purpose of this paper was to examine the effect of regulatory changes regarding
financial reporting deadlines introduced because of COVID-19 pandemic on relationship …
financial reporting deadlines introduced because of COVID-19 pandemic on relationship …
Corporate governance and the timeliness of audited financial statements: The case of Kenyan listed firms
Purpose The nature of corporate governance (CG) mechanisms in an entity may influence
the timeliness of the audited annual report. The purpose of this paper is to argue that the …
the timeliness of the audited annual report. The purpose of this paper is to argue that the …
Audit committee attributes and cosmetic accounting in Nigeria: The moderating effect of audit price
Purpose The literature on the influence of audit committees (ACs) and cosmetic accounting
(CSA) is scarce. This paper aims to examine the influence of AC attributes on CSA and how …
(CSA) is scarce. This paper aims to examine the influence of AC attributes on CSA and how …
Busy auditors, financial reporting timeliness and quality
We investigate whether audit partners with multiple clients are able to complete their audits
in a timely fashion, an important but largely unexplored area of academic research. One …
in a timely fashion, an important but largely unexplored area of academic research. One …
The effect of audit firm attributes on audit delay in the presence of financial reporting complexity
Purpose This study aims to examine the effects of audit firm attributes on audit delay
associated with financial reporting complexity (FRC). Design/methodology/approach The …
associated with financial reporting complexity (FRC). Design/methodology/approach The …
Audit committee attributes and timeliness of corporate financial reporting in Nigeria
In many studies the audit delay experienced in Nigeria firms attributes to external auditors.
But this is not 100% true because before an external audit expresses an independent …
But this is not 100% true because before an external audit expresses an independent …
Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia
In this study, we extend the scarce literature on audit committee (AC) leadership by
examining the internal auditing outcomes of AC chair overlap as measured by multiple …
examining the internal auditing outcomes of AC chair overlap as measured by multiple …
The association between institutional monitoring, political connections and audit report lag: evidence from the Malaysian capital market
Purpose This study aims to examine the association between institutional investors'
ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL) …
ownership (IOW), politically connected firms (POCF) and audit report lag (AUDRL) …
Audit partner workload, gender and audit quality
Purpose The paper aims to investigate the relation between the auditor's workload
(LogAPW) and audit quality. Further, it explores whether the presence of a female audit …
(LogAPW) and audit quality. Further, it explores whether the presence of a female audit …