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Keywords: Timeliness
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Journal Articles
Journal of Applied Accounting Research (2023) 24 (1): 1–24.
Published: 10 March 2022
... Limited 2022 Emerald Publishing Limited Licensed re-use rights only Individual non-audit service Audit report lag Knowledge spillover Timeliness The following audit report lag model, run by ordinary least squares regression, is used for hypothesis testing [8] [9...
Journal Articles
Journal of Applied Accounting Research (2021) 22 (4): 706–731.
Published: 29 April 2021
...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...
