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Determinants of audit report lag
16 references·16 citing·37 second hopsampled
Determinants of audit report lag (2009)Determinants of audit report lagAUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH (2014)AUDITING AND ASSURANCE SERVIC…The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis (2005)The Association between Corpo…Internal governance structures and earnings management (2005)Internal governance structure…Investor Protection and Corporate Valuation (2002)Investor Protection and Corpo…Corporate Governance and the Audit Process* (2002)Corporate Governance and the …Association between independent non-executive directors, family control and financial disclosures in Hong Kong (2000)Association between independe…Corporate Ownership Around the World (1999)Corporate Ownership Around th…Corporate governance and board effectiveness (1998)Corporate governance and boar…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The use of audit committees for monitoring (1994)The use of audit committees f…Corporate Governance and Disclosure Quality (1992)Corporate Governance and Disc…Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns (1991)Stewardship Theory or Agency …Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)Timeliness of Reporting and t…Separation of Ownership and Control (1983)Separation of Ownership and C…Advanced Management Accounting (1983)Advanced Management AccountingCorporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research (2021)Corporate Board Committees an…The effect of company characteristics and auditor characteristics to audit report lag (2019)The effect of company charact…The determinants of audit report lag: a meta-analysis (2018)The determinants of audit rep…Evidence on the relation between managerial ability and financial reporting timeliness (2018)Evidence on the relation betw…Determinants of audit report lag: A meta‐analysis (2018)Determinants of audit report …Audit committee effectiveness and financial reporting timeliness (2018)Audit committee effectiveness…Audit Committee Effectiveness and Company Performance: Evidence from Jordan (2018)Audit Committee Effectiveness…Audit quality and audit report lag: case of Indonesian listed companies (2017)Audit quality and audit repor…Determinants of audit report lag: evidence from Palestine (2016)Determinants of audit report …Corporate governance mechanisms and audit delay in a joint audit regulation (2016)Corporate governance mechanis…Audit committee activity and internal control quality in Egypt (2016)Audit committee activity and …An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research (2016)An International Perspective …CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter? (2015)CEO characteristics and audit…Internal Control Quality, E gyptian Standards on Auditing and External Audit Delays: Evidence from the E gyptian Stock Exchange (2013)Internal Control Quality, E g…Audit Reports Timeliness: Empirical Evidence from Jordan (2012)Audit Reports Timeliness: Emp…CORPORATE GOVERNANCE AND AUDIT REPORT LAG IN MALAYSIA (2010)CORPORATE GOVERNANCE AND AUDI…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)An Integrative Model Of Organizational Trust (1995)TOWARD A STEWARDSHIP THEORY OF MANAGEMENT (1997)Corporate Social Responsibility: Strategic Implications* (2006)Exchange and Power in Social Life (2017)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Risk, Return, and Equilibrium: Empirical Tests (1973)The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts (2005)The role of information and financial reporting in corporate governance and debt contracting (2010)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Agency Problems and the Theory of the Firm (1980)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making (2015)Board Gender Diversity and Corporate Response to Sustainability Initiatives: Evidence from the Carbon Disclosure Project (2015)The Nature of the Firm (1937)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Law and Finance (1998)The separation of ownership and control in East Asian Corporations (2000)Earnings management and investor protection: an international comparison (2003)Performance Measure Congruity and Diversity in Multi-Task Principal/Agent Relations. (1994)Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance (2000)Balancing Search and Stability: Interdependencies Among Elements of Organizational Design (2003)International Corporate Governance (2003)Corporate governance and firm valuation (2006)Disentangling the Incentive and Entrenchment Effects of Large Shareholdings (2002)The ultimate ownership of Western European corporations (2002)Law, finance, and economic growth in China (2005)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1983Separation of Ownership and Control19,446 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1999Corporate Ownership Around the World10,565 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2002Investor Protection and Corporate Valuation4,055 cited
  • 1991Stewardship Theory or Agency Theory: CEO Governance and Shareholder Returns3,563 cited
  • 2005The Association between Corporate Boards, Audit Committees, and Management Earnings Forecasts: An Empirical Analysis1,391 cited
  • 1998Corporate governance and board effectiveness1,346 cited
  • 2000Association between independent non-executive directors, family control and financial disclosures in Hong Kong979 cited
  • 1983Advanced Management Accounting916 cited
  • 2014AUDITING AND ASSURANCE SERVICES : AN INTEGRATED APPROACH892 cited
  • 2005Internal governance structures and earnings management817 cited
  • 1992Corporate Governance and Disclosure Quality746 cited
  • 1984Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements698 cited
  • 2002Corporate Governance and the Audit Process*688 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

  • 1994The use of audit committees for monitoring631 cited
  • Cited by

    • 2018Determinants of audit report lag: A meta‐analysis204 cited
    • 2018Audit Committee Effectiveness and Company Performance: Evidence from Jordan184 cited
    • 2017Audit quality and audit report lag: case of Indonesian listed companies181 cited
    • 2018The determinants of audit report lag: a meta-analysis177 cited
    • 2019The effect of company characteristics and auditor characteristics to audit report lag170 cited
    • 2016An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research166 cited
    • 2016Determinants of audit report lag: evidence from Palestine154 cited
    • 2015CEO characteristics and audit report timeliness: do CEO tenure and financial expertise matter?144 cited
    • 2012Audit Reports Timeliness: Empirical Evidence from Jordan118 cited
    • 2021Corporate Board Committees and Corporate Outcomes: An International Systematic Literature Review and Agenda for Future Research113 cited
    • 2010CORPORATE GOVERNANCE AND AUDIT REPORT LAG IN MALAYSIA112 cited
    • 2013Internal Control Quality, E gyptian Standards on Auditing and External Audit Delays: Evidence from the E gyptian Stock Exchange108 cited
    • 2018Audit committee effectiveness and financial reporting timeliness105 cited
    • 2018Evidence on the relation between managerial ability and financial reporting timeliness98 cited
    • 2016Audit committee activity and internal control quality in Egypt94 cited
    • 2016Corporate governance mechanisms and audit delay in a joint audit regulation91 cited