... 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 of information about a company’s financial health...

... 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...