Reheul, Anne-Mie; Caneghem, Tom Van; Verbruggen, Sandra - In: Accounting and Business Research 43 (2013) 2, pp. 138-158
In the current study, we examine audit report lags (ARLs) among a large sample of Belgian non-profit organisations (NPOs). Doing so, we (i) add to the very recent, but rapidly growing literature on financial reporting and auditing in the non-profit sector; and (ii) test the generalisability of...