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  • Search: subject:"Audit report lag"
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Year of publication
Subject
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Financial audit 75 Wirtschaftsprüfung 75 Financial statement audit 59 Jahresabschlussprüfung 59 audit report lag 44 Audit report lag 39 Fee (Remuneration) 24 Honorar 24 Financial statement 22 Jahresabschluss 22 Corporate governance 17 Dienstleistungsqualität 17 Service quality 17 Corporate Governance 16 Berichtswesen 14 Reporting 14 Audit fees 12 Audit committee 11 Prüfungsausschuss des Aufsichtsrats 11 Internal control 9 Internes Kontrollsystem 9 Executive board 7 Vorstand 7 audit fees 7 audit quality 6 Accounting policy 5 Aktiengesellschaft 5 Audit Report Lag 5 Auditor industry specialization 5 Bilanzpolitik 5 China 5 Indonesia 5 Indonesien 5 Listed company 5 ARL 4 Audit quality 4 Charges 4 Führungskräfte 4 Gebühr 4 Internal audit 4
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Online availability
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Undetermined 53 Free 24
Type of publication
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Article 95
Type of publication (narrower categories)
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Article in journal 79 Aufsatz in Zeitschrift 79 research-article 7 Article 5
Language
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English 91 Undetermined 4
Author
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Dao, Mai 5 Abernathy, John L. 3 Aljaaidi, Khaled Salmen 3 Baatwah, Saeed Rabea 3 Masli, Adi 3 Pham, Trung 3 Rusmin, Rusmin 3 Achek, Imen 2 Al-Ebel, Abood 2 Al-Moataz, Ehsan Saleh 2 Al-janabi, Ahmed 2 Albitar, Khaldoon 2 Azghandi, Maryamalsadat Mousavi 2 Farag, Magdy 2 Hassan, Yousef Mohammed 2 Hay, David 2 Jabbari, Sahar 2 Khlif, Hichem 2 Lai, Kam-Wah 2 Lambert, Tamara A. 2 Li, Yuedong 2 Omer, Waddah Kamal Hassan 2 Ranjbar, Hossien Rezaei 2 Saragih, Arfah Habib 2 Singh, Harjinder 2 Stefaniak, Chad 2 Sultana, Nigar 2 Suwardi, Eko 2 Walker, Angela 2 Wang, Xingyu 2 Whitworth, James D. 2 Zhang, Dong 2 Adedoyin, Lukman 1 Ahmed, Hussein Mohsen Saber 1 Ahmed, Kamran 1 Ajibola, Ibrahim Majeed 1 Akhalumeh, P. B. 1 Al-Absy, Mujeeb Saif Mohsen 1 Al-Musali, Mahfoudh 1 Al-Wesabi, Hamid Abdulkhaleq Hasan 1
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Published in...
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Auditing : a journal of practice & theory 6 International journal of auditing : IJA 5 Cogent Business & Management 4 Cogent business & management 4 Asian review of accounting 3 Managerial auditing journal 3 Accounting and taxation review : A&TR 2 Asian Review of Accounting 2 Corporate board : role, duties & composition; accountability, responsability, committment 2 International journal of accounting and information management 2 International journal of accounting, auditing and performance evaluation : IJAAPE 2 International journal of corporate governance : IJCG 2 Journal of accounting and public policy 2 Journal of accounting in emerging economies : JAEE 2 Journal of emerging technologies in Accounting 2 Journal of international accounting auditing & taxation 2 Managerial Auditing Journal 2 Meditari Accountancy Research 2 Accounting & Taxation 1 Accounting & taxation : AT 1 Accounting Research Journal 1 Accounting horizons : a quarterly publication of the American Accounting Association 1 Accounting research journal 1 Advances in accounting : a research annual 1 African journal of business and economic research : AJBER 1 Asia-Pacific journal of accounting & economics : APJAE 1 Business management review : journal of the University of Dar es Salaam Business School 1 China journal of accounting studies 1 Copernican Journal of Finance & Accounting : CJF&A 1 EuroMed journal of business 1 EuroMed journal of management 1 European research studies 1 Finance research letters 1 Global business & economics review 1 International Journal of Financial Studies : open access journal 1 International journal of business excellence : IJBEX 1 International journal of emerging markets 1 International journal of financial research 1 International review of financial analysis 1 Investment management and financial innovations 1
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Source
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ECONIS (ZBW) 79 Other ZBW resources 7 EconStor 5 RePEc 4
Showing 1 - 10 of 95
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Do family ownership and supervisory board characteristics influence audit report lag? : a view from a two-tier board context
Astami, Emita; Pramono, Agus Joko; Rusmin, Rusmin; … - In: Journal of international accounting, auditing and taxation 56 (2024), pp. 1-17
Persistent link: https://www.econbiz.de/10015065949
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The effect of tax risk on audit report delay: Empirical evidence from Indonesia
Suwardi, Eko; Saragih, Arfah Habib - In: Cogent Business & Management 10 (2023) 1, pp. 1-19
study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach … consist of 1,813 firm-years. We find that the tax risk has no effect on audit report lag. This finding holds up when one …
Persistent link: https://www.econbiz.de/10014527701
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COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy
Bajary, Anas Rasheed; Shafie, Rohami; Ali, Azharudin - In: Cogent Business & Management 10 (2023) 1, pp. 1-17
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; audit timeliness. Therefore, this study examines the effect of COVID-19 on audit reporting lag (ARL). In addition,...
Persistent link: https://www.econbiz.de/10014527813
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Ownership structure and audit report lag of Saudi listed firms: A dynamic panel analysis
Sulimany, Hamid Ghazi H - In: Cogent Business & Management 10 (2023) 2, pp. 1-19
This study investigates the impact of ownership structure on firms' audit report lag. The research sampled 102 Saudi … additional factors influencing audit report lag. Thus, reducing the financial reporting lag may mitigate information asymmetry …
Persistent link: https://www.econbiz.de/10014527836
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The effect of social capital on auditor's performance
Azghandi, Maryamalsadat Mousavi; Jabbari, Sahar; … - In: Journal of Risk and Financial Management 16 (2023) 2, pp. 1-22
capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …
Persistent link: https://www.econbiz.de/10014332866
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Ownership structure and audit report lag of Saudi listed firms : a dynamic panel analysis
Sulimany, Hamid Ghazi H. - In: Cogent business & management 10 (2023) 2, pp. 1-19
This study investigates the impact of ownership structure on firms' audit report lag. The research sampled 102 Saudi … additional factors influencing audit report lag. Thus, reducing the financial reporting lag may mitigate information asymmetry …
Persistent link: https://www.econbiz.de/10014503349
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Does audit committee busyness impact audit report lag?
Hodaed Alsheikh, Awatif; Hodaed Alsheikh, Warda - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-16
chairs on audit report lag (ARL) among Saudi non-financial firms between 2018 and 2021. In this study, a sample comprising a …
Persistent link: https://www.econbiz.de/10014284656
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COVID-19 pandemic, internal audit function and audit report lag : evidence from emerging economy
Anas Rasheed Bajary; Rohami Shafie; Azharudin Ali - In: Cogent business & management 10 (2023) 1, pp. 1-17
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; audit timeliness. Therefore, this study examines the effect of COVID-19 on audit reporting lag (ARL). In addition,...
Persistent link: https://www.econbiz.de/10014467482
Saved in:
Cover Image
The effect of tax risk on audit report delay : empirical evidence from Indonesia
Suwardi, Eko; Saragih, Arfah Habib - In: Cogent business & management 10 (2023) 1, pp. 1-19
study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach … consist of 1,813 firm-years. We find that the tax risk has no effect on audit report lag. This finding holds up when one …
Persistent link: https://www.econbiz.de/10014470993
Saved in:
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Determinants of audit quality in state-owned enterprises listed on the Indonesia Stock Exchange with audit fee as moderating variable
Sari, Maylia Pramono; Saidah, Nur; Utaminingsih, Nanik Sri - In: Montenegrin journal of economics 19 (2023) 3, pp. 89-102
Persistent link: https://www.econbiz.de/10014427319
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