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Corporate Attributes and Audit Delay in Emerging Markets: Empirical Evidence from Nigeria
16 references·6 citing·37 second hop
Corporate Attributes and Audit Delay in Emerging Markets: Empirical Evidence from Nigeria (2015)Corporate Attributes and Audit Delay in E…International Business Research (2015)International Business Resear…Audit Delay of Listed Companies: A Case of Malaysia (2009)Audit Delay of Listed Compani…Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods (2008)Real and Accrual-Based Earnin…Audit and reporting delays: Evidence from an emerging market (2008)Audit and reporting delays: E…A Comparison of Reporting Lags of Multinational and Domestic Firms (2008)A Comparison of Reporting Lag…Corporate governance and the timeliness of corporate internet reporting by U.K. listed companies (2007)Corporate governance and the …Timeliness of corporate annual financial reporting in Greece (2006)Timeliness of corporate annua…Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange (2005)Determinants of Audit Report …AUDIT DELAY AND THE TIMELINESS OF CORPORATE REPORTING: MALAYSIAN EVIDENCE (2003)AUDIT DELAY AND THE TIMELINES…Timeliness of corporate and audit reports (2002)Timeliness of corporate and a…Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange (2000)Timeliness of corporate finan…An Examination of Audit Delay: Further Evidence from New Zealand (1991)An Examination of Audit Delay…An Empirical Analysis of Audit Delay (1987)An Empirical Analysis of Audi…The Association Between Selected Corporate: Attributes and Timeliness in Corporate: Reporting: Further Analysis (1980)The Association Between Selec…Timeliness in Corporate Reporting: Some Further Comment (1977)Timeliness in Corporate Repor…Relationships between Timeliness in Corporate Reporting and Corporate Attributes (1976)Relationships between Timelin…Influencing Factors of Audit Report Lag: Evidence from Indonesia (2020)Influencing Factors of Audit …Faktor Yang Mempengaruhi Audit Delay (2020)Faktor Yang Mempengaruhi Audi…The Impact of Auditor Industry Specialization, Type of Auditor and Audit Opinion on ARL: The Case of Egypt (2019)The Impact of Auditor Industr…The Effect of Company Size, Accounting Firm Size, Solvency, Auditor Switching, and Audit Opinion on Audit Delay (2018)The Effect of Company Size, A…Financial reporting timeliness and the value relevance of earnings: Evidence from banks in the MENA countries (2018)Financial reporting timelines…External auditor's characteristics, corporate governance and audit reporting quality (2015)External auditor's characteri…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Specification Tests in Econometrics (1978)Agency Problems and the Theory of the Firm (1980)Determinants of audit report lag (2009)Audit committee effectiveness and timeliness of reporting: Indonesian evidence (2012)Auditor independence, ‘low balling’, and disclosure regulation (1981)Audit Fees and Auditor Size: Further Evidence (1986)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Bringing Darkness to Light: The Influence of Auditor Quality and Audit Committee Expertise on the Timeliness of Financial Statement Restatement Disclosures (2011)The Impact of Internal Audit Function Quality and Contribution on Audit Delay (2014)Determinants of audit report lag: A meta‐analysis (2018)Separation of Ownership and Control (1983)Outside directors and CEO turnover (1988)Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations (2015)The effect of audit firm size on audit prices (1984)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)Audit firm industry specialization and the audit report lag (2011)Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)Auditor size and audit quality (1981)Audit quality and audit report lag: case of Indonesian listed companies (2017)The determinants of audit report lag: a meta-analysis (2018)The Timeliness of the Australian Annual Report (1975)Timeliness of financial reporting: applicability of disclosure theories in an emerging capital market (2004)Accounting Comparability, Audit Effort, and Audit Outcomes (2017)Audit delay and the timeliness of corporate reporting* (1989)Earnings Management During Import Relief Investigations (1991)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Additional Evidence on Audit Report Lag (2001)Impact of Auditor Report Changes on Financial Reporting Quality and Audit Costs: Evidence from the United Kingdom (2019)EFFECTS OF BANKING SECTORAL FACTORS ON THE PROFITABILITY OF COMMERCIAL BANKS IN KENYA (2011)Fuzzy-set qualitative comparative analysis (fsQCA) in entrepreneurship and innovation research – the rise of a method (2017)Antecedents of academic performance of university students: academic engagement and psychological capital resources (2019)
this work references cited by second hop

References

  • 2008Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods3,082 cited
  • 1987An Empirical Analysis of Audit Delay493 cited
  • 2015International Business Research455 cited
  • 1991An Examination of Audit Delay: Further Evidence from New Zealand333 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
  • 1980The Association Between Selected Corporate: Attributes and Timeliness in Corporate: Reporting: Further Analysis235 cited
  • 2006Timeliness of corporate annual financial reporting in Greece206 cited
  • 2008Audit and reporting delays: Evidence from an emerging market204 cited
  • 2007Corporate governance and the timeliness of corporate internet reporting by U.K. listed companies194 cited
  • 2002Timeliness of corporate and audit reports190 cited
  • 2009Audit Delay of Listed Companies: A Case of Malaysia135 cited
  • 1976Relationships between Timeliness in Corporate Reporting and Corporate Attributes114 cited
  • 2003AUDIT DELAY AND THE TIMELINESS OF CORPORATE REPORTING: MALAYSIAN EVIDENCE82 cited
  • 1977

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Timeliness in Corporate Reporting: Some Further Comment
79 cited
  • 2008A Comparison of Reporting Lags of Multinational and Domestic Firms75 cited
  • Cited by

    • 2018Financial reporting timeliness and the value relevance of earnings: Evidence from banks in the MENA countries28 cited
    • 2020Faktor Yang Mempengaruhi Audit Delay23 cited
    • 2018The Effect of Company Size, Accounting Firm Size, Solvency, Auditor Switching, and Audit Opinion on Audit Delay20 cited
    • 2020Influencing Factors of Audit Report Lag: Evidence from Indonesia18 cited
    • 2019The Impact of Auditor Industry Specialization, Type of Auditor and Audit Opinion on ARL: The Case of Egypt18 cited
    • 2015External auditor's characteristics, corporate governance and audit reporting quality15 cited