...Shu Lin; Lizhong Hao; Shengqiang Liu Purpose The purpose of this study is to examine the audit efficiency and timeliness of Big 4 auditors relative to non-Big 4 auditors, where audit efficiency is defined as the auditor’s ability to conduct an audit more quickly or with fewer resources while still...

...Steven Dellaportas; Philomena Leung; Barry J. Cooper; Siti Rochmah Ika; Nazli A. Mohd Ghazali Purpose The purpose of this paper is to examine the association between audit committee effectiveness and timeliness of reporting. Specifically, the paper investigates whether there is any relationship...