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Keywords: Audit delay
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Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting 1–25.
Published: 04 December 2025
... may contribute to audit delays. Extended ARLs are frequently linked to modified audit opinions and potential challenges encountered during the audit process (Durand, 2019). Building on prior reviews by Durand (2019) and Habib et al. (2019) , which analyzed ARL determinants up to 2017...
Journal Articles
Journal:
Asian Review of Accounting
Asian Review of Accounting (2026) 34 (1): 217–244.
Published: 25 June 2025
...Xiang Li; Yun-Chia Yan; Haiyan Zhou Purpose There are two opposite effects of audit delay on earnings management. From the auditors’ perspective, spending more hours on auditing and having a longer audit delay would indicate a lower level of earnings management. From the managers’ perspective...
