Article2001

Association of audit delay and audit firms’ international links: evidence from Bangladesh

Shahed Imam · Zahir Uddin Ahmed · Sadia Hasan Khan

59 citations0/0 files storedManagerial Auditing Journal

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

Examines whether audit delay of Bangladeshi companies is associated with audit firms’ links with international firms. The study is based on a sample of 115 listed companies of the Dhaka Stock Exchange for the year ended 1998. A non‐parametric tool has been used to find whether any significant difference exists among audit firms. The results of previous studies on audit delay show that firms associated with international audit firms appear to provide motivation for shorter audit delays. However, this study reveals that firms associated with international firms in Bangladesh have longer audit delays with a mean of 6.31 months, whereas the overall mean is 5.86 months.

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References

1984Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements 1993The Relative Informativeness of Accounting Disclosures in Different Countries 1987An Empirical Analysis of Audit Delay 1989Audit delay and the timeliness of corporate reporting*1984An Empirical Investigation of the Effect of Quarterly Earnings Announcement Timing on Stock Returns 1991An Examination of Audit Delay: Further Evidence from New Zealand 1975The Timeliness of the Australian Annual Report 1980The Association Between Selected Corporate: Attributes and Timeliness in Corporate: Reporting: Further Analysis

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