How do investors perceive audit report lag? Evidence from the cost of equity

R Kalelkar, Q Xu - International Journal of Auditing, 2023 - Wiley Online Library
We investigate how investors perceive audit report lag. We argue that the cost of equity will
be lower (higher) if a long audit report lag links positively to confidence (scepticism) among …

The impact of workforce environment on CSR audit report lag: the moderating role of media coverage

M Moalla, D Bouaziz, A Jarboui - Journal of Financial Reporting and …, 2024 - emerald.com
Purpose The purpose of this study is to investigate the relationship between the workforce
environment and corporate social responsibility (CSR) audit report lag while also …

A Broader Perspective on the Connection Between Audit Committee and Audit Report Lag

MI Jizi, R Nehme, S Sadaka - Global Business Review, 2025 - journals.sagepub.com
The article investigates the relationship between audit committee composition and audit
report lag in the context of a developed country where the governance environment is well …

감사보고시차와 자기자본비용과의 관련성: 정보환경을 중심으로

정남철 - 국제회계연구, 2023 - dbpia.co.kr
[연구목적] 본 연구는 감사보고서에 나타난 감사보고시차와 자기자본비용 간의 관련성을
분석하고, 이러한 관계에 대한 정보환경의 차별적인 영향력을 조사한다. 이를 통하여 감사인의 …