...Sekar Akrom Faradiza; Heru Tjaraka Purpose This study aims to examine trends in audit report lag ( ARL ) research, identifies key topics and influential authors and outlines future research directions. It also categorizes existing research streams through bibliographic coupling analysis to map...

...Md Mustafizur Rahaman; Md. Rezaul Karim; Raihan Sobhan Purpose The purpose of this study is to assess the implications of auditor–client geographic proximity on audit fees, audit report lag and audit quality in the context of an emerging economy, Bangladesh. Design/methodology/approach...

... literature, the authors use audit report lag as a measure of auditor effort. Controlling for various factors that proxy for audit clients’ inherent risk, the authors hypothesize that the remaining variance in audit report lag is related to audit clients’ control risk, and test whether ESG performance...