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A REVIEW OF THE EMPIRICAL DETERMINANTS OF AUDIT DELAY
Download This ArticleAbstract
Timeliness in financial reporting is considered to be a significant characteristic of accounting information. Since audit delay has been found to be the single most important factor in determining the timing of financial reports releases, this concept paper discuss the determinants of “audit delay”, the number of calendar days from fiscal year-end to the audit report date. The first section sheds some light on the significance of studying the determinants of audit delay. Next, it reviews the literature on audit report delay (ARL) and its determinants.
Keywords: Audit Delay, Timeliness, Company
How to cite this paper: Eghlaiow, S., Wickremasinghe, G., & Sofocleous, S. (2012). A review of the empirical determinants of audit delay. Corporate Ownership & Control, 9(2-5), 511-514. https://doi.org/10.22495/cocv9i2c5art5