...Mahmood Behnampour; Eman Momeni Purpose This study aims to provide a comprehensive review of the existing literature on audit report lag (ARL), analyzing the factors influencing ARL, emerging trends and implications for financial reporting timeliness and audit quality. While earlier research...

... and stakeholder–agency theories, this paper investigates whether CFOs co-opted after the appointment of the current chief executive officer (CEO) are associated with audit report lag (ARL). Design/methodology/approach The authors collect data on 204 companies listed on the Tehran Stock Exchange from 2013...

... insurance claims of trade credit insurance that affects abnormal audit fees. Findings In this study, we find that firms with high insurance claims pay higher abnormal audit fees. Further, our findings indicate that firms with high insurance claims have a short audit report lag and tend to select local...

...Hsiao-Tang Hsu; Sarfraz Khan Purpose The purpose of this paper is to investigate the roles of chief accounting officer (CAO) on the efficiency of auditing process and to empirically examine the association between separate CAO appointment and audit report lag (ARL). Design/methodology/approach...

...Rusmin Rusmin; John Evans Purpose The purpose of this paper is to empirically examine the relation between two dimensions of auditor quality, namely, auditor industry specialization and auditor reputation and the audit report lag. Design/methodology/approach The data collection focuses...

.... First, IFRS adoption is associated with increased audit fees. Second, IFRS adoption has had an effect on audit market through auditor choice, audit switching and audit market concentration. Third, IFRS adoption has increased audit report lag. Finally, the authors document that audit quality, as proxied...