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Convergence to IFRs and Audit Report Lag in Malaysia
16 references·0 citing·39 second hop
Convergence to IFRs and Audit Report Lag in Malaysia (2014)Convergence to IFRs and Audit Report Lag …Audit firm industry specialization and the audit report lag (2011)Audit firm industry specializ…Audit and reporting delays: Evidence from an emerging market (2008)Audit and reporting delays: E…The Association between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings (2005)The Association between Big 6…Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange (2005)Determinants of Audit Report …Additional Evidence on Audit Report Lag (2001)Additional Evidence on Audit …Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange (2000)Timeliness of corporate finan…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…The Association Between Auditor Changes and Reporting Lags* (1996)The Association Between Audit…An Examination of Audit Delay: Further Evidence from New Zealand (1991)An Examination of Audit Delay…Audit delay and the timeliness of corporate reporting* (1989)Audit delay and the timelines…An Empirical Analysis of Audit Delay (1987)An Empirical Analysis of Audi…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…Auditor size and audit quality (1981)Auditor size and audit qualityThe Association Between Selected Corporate: Attributes and Timeliness in Corporate: Reporting: Further Analysis (1980)The Association Between Selec…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)The effect of audit firm size on audit prices (1984)Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Discretionary disclosure (1983)The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era (2006)An Empirical Evaluation of Accounting Income Numbers (1968)Constraints on short-selling and asset price adjustment to private information (1987)Evidence that stock prices do not fully reflect the implications of current earnings for future earnings (1990)Driven to Distraction: Extraneous Events and Underreaction to Earnings News (2009)Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Positive Accounting Theory (1985)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness (2014)Audit quality and audit report lag: case of Indonesian listed companies (2017)Determinants of audit report lag: A meta‐analysis (2018)Auditing, Consulting, and Auditor Independence (1984)The Production of Audit Services: Evidence from a Major Public Accounting Firm (1994)Audit Fees and Social Capital (2014)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Earnings management and investor protection: an international comparison (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)A Survey of Corporate Governance (1997)Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom (2019)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 1984Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements698 cited
  • 2001Additional Evidence on Audit Report Lag501 cited
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  • 1989Audit delay and the timeliness of corporate reporting*405 cited
  • 1991An Examination of Audit Delay: Further Evidence from New Zealand333 cited
  • 2011Audit firm industry specialization and the audit report lag289 cited
  • 2000Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange281 cited
  • 2005Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange241 cited
  • 2005The Association between Big 6 Auditor Industry Expertise and the Asymmetric Timeliness of Earnings239 cited
  • 1980The Association Between Selected Corporate: Attributes and Timeliness in Corporate: Reporting: Further Analysis235 cited
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The Association Between Auditor Changes and Reporting Lags*
215 cited
  • 2008Audit and reporting delays: Evidence from an emerging market204 cited
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