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Keywords: Audit report lag
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Journal Articles
Does the expertise of outsourced IAF providers affect audit efficiency? Empirical evidence from an emerging market
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2022) 34 (2): 249–273.
Published: 21 December 2021
... literature, the authors assume that such IAF providers are associated with greater audit efficiency as proxied by audit report lag and audit fees. Design/methodology/approach Based on a sample of firms listed on the Omani capital market during 2005–2019, the pooled regressions are used to test...
Journal Articles
The demand and supply timely financial reports
Available to Purchase
Journal:
Pacific Accounting Review
Pacific Accounting Review (2020) 32 (3): 335–353.
Published: 27 April 2020
... with reporting delay. The paper examines the audit report lag (ARL), the financial report lag and the corresponding interim report lags for a large sample of New Zealand listed firms. Design/methodology/approach Because of the small sample we report bivariate correlations. Together with OLS regression, we...
