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Keywords: Audit delay
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Journal Articles
Audit report timeliness: Does internal audit function coordination with external auditors matter? Empirical evidence from Tunisia
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Journal:
EuroMed Journal of Business
EuroMed Journal of Business (2018) 13 (1): 60–74.
Published: 08 May 2018
...Ahmed Atef Oussii; Neila Boulila Taktak Purpose The purpose of this paper is to examine whether coordination between external auditors and the internal audit function affect the timeliness of audit reports as proxied by audit delay. Design/methodology/approach This study uses a survey of chief...
