An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research

Author:

Abernathy John L.1,Barnes Michael2,Stefaniak Chad3,Weisbarth Alexandria4

Affiliation:

1. Kennesaw State University; USA

2. Truman State University; USA

3. University of South Carolina; USA

4. Central Michigan University; USA

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,Accounting

Reference89 articles.

1. Internal audit assistance and external audit timeliness;Abbott;Auditing: A Journal of Practice & Theory,2012

2. ‘Corporate governance and the timeliness of corporate internet reporting by UK listed companies’, Journal of International Accounting;Abdelsalam;Auditing and Taxation,2007

3. Board composition, audit committee and timeliness of corporate financial reports in Malaysia;Abdullah;Corporate Ownership and Control,2006

4. The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness;Abernathy;Advances in Accounting,2014

5. Abernathy , J. L. Causholli , M. Michas , P. Rezaee , Z. Roush , P. Rowe , S. Velury , U. 2015 Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Concept Release on Audit Quality Indicators, No. 2015-005, July 1, 2015 . http://pcaobus.org/Rules/Rulemaking/Docket%20041/029_AAA-Audit-Section.pdf

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