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Keywords: Audit delay
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Journal Articles
Journal of Financial Reporting and Accounting (2024) 22 (5): 1253–1283.
Published: 15 August 2022
... Emerald Publishing Limited Licensed re-use rights only IFRS Emerging market Timeliness Georgia Audit delay Disclosure timing M41 M42 M48 Shota Rustaveli National Science Foundation of Georgia (SRNSFG) FR19_823 Because of a growing number of other sources...
Journal Articles
Journal of Financial Reporting and Accounting (2014) 12 (1): 21–44.
Published: 01 July 2014
... using determinants from extant research tries to explain the audit delay. In the second stage, the unexplained delay from the first stage is used in the association tests with earnings quality. Findings – The paper presents evidence that abnormal delays in the audit process are inversely...
