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1-6 of 6
Keywords: audit report lag
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Journal Articles
How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research
Available to Purchase
AUDITING: A Journal of Practice & Theory (2022) 41 (1): 143–173.
Published: 01 February 2022
... ( Haislip, Myers, Scholz, and Seidel 2017 ). 2 The evidence from these studies casts doubt on the conjecture that beginning in 2009 all auditors (based on Figure 1 ) align fieldwork completion with the 10-K filing. 2022 audit report date audit report delay audit report lag audit...
Includes: Supplementary data
Journal Articles
Financial Statement Footnote Readability and Corporate Audit Outcomes
Available to Purchase
AUDITING: A Journal of Practice & Theory (2019) 38 (2): 1–26.
Published: 01 May 2019
... longer audit report lag, incur higher audit fees, and are more likely to receive a first time modified going concern opinion. We also show that readability of footnotes is associated with a higher likelihood of financial misstatements and future accounting-related litigation. Our results are robust...
Journal Articles
Clients' Workplace Environment and Corporate Audits
Available to Purchase
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 89–113.
Published: 01 November 2017
... fees going concern opinions audit report lag Employee perceptions affect organizations. If employees perceive their work environment as positive, then they are more satisfied with their job, more engaged, and more productive ( Huselid 1995 ; Harter, Schmidt, and Hayes 2002 ). Discontent...
Journal Articles
Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness
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AUDITING: A Journal of Practice & Theory (2017) 36 (1): 129–149.
Published: 01 February 2017
... of the consequential benefits and costs of mandatory rotation. While rotation effects on audit quality have been examined, we empirically examine its effects on two audit production costs: audit fees and audit timeliness. We find significantly higher audit fees and significantly longer audit report lags in the period...
Journal Articles
Office-Level Characteristics of the Big 4 and Audit Report Timeliness
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AUDITING: A Journal of Practice & Theory (2014) 33 (3): 129–152.
Published: 01 August 2014
...James D. Whitworth; Tamara A. Lambert SUMMARY: Recent changes in the audit and financial reporting environment have resulted in longer audit report lags and have increased the importance of identifying factors associated with a timely audit. We examine timeliness implications of office-specific...
Journal Articles
The Relationship between Audit Report Lags and Future Restatements
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AUDITING: A Journal of Practice & Theory (2014) 33 (2): 27–57.
Published: 01 May 2014
...Alan I. Blankley; David N. Hurtt; Jason E. MacGregor SUMMARY: We investigate the relationship between future financial statement restatements and audit report lags. Audit report lags are defined as the number of days between the fiscal year-end and the date of the audit report. Ex ante...