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1-6 of 6
Keywords: audit report lag
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Journal Articles
AUDITING: A Journal of Practice & Theory (2022) 41 (1): 143–173.
Published: 01 February 2022
... as a proxy into two groups: studies that examine the determinants of the audit report lag (the time between the fiscal year-end and the audit report date) and studies that examine the consequences of the audit report lag on measures such as financial reporting quality. We replicate two studies examining...
Includes: Supplementary data
Journal Articles
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
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 89–113.
Published: 01 November 2017
... environments have significantly lower audit fees and shorter audit report lags. 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...
Journal Articles
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
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
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...