... will be increasing in the following order: audit-related fees, tax fees and other non-audit fees. Individual non-audit service Audit report lag Knowledge spillover Timeliness Some points are noteworthy in the above prior studies. First, they either aggregate all non-audit services or study individual...

...Mine Aksoy; Mustafa Kemal Yilmaz; Nuraydin Topcu; Özgür Uysal Purpose The purpose of this study is to investigate the effects of ownership structure, board attributes and eXtensible Business Reporting Language (XBRL) on annual financial reporting timeliness of non-financial companies listed...