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An Examination of Audit Delay: Further Evidence from New Zealand
5 references·16 citing·38 second hop
An Examination of Audit Delay: Further Evidence from New Zealand (1991)An Examination of Audit Delay: Further Ev…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…Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market (1986)Audit Prices, Product Differe…Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)Timeliness of Reporting and t…The effect of audit firm size on audit prices (1984)The effect of audit firm size…The determinants of audit report lag: a meta-analysis (2018)The determinants of audit rep…Determinants of audit report lag: A meta‐analysis (2018)Determinants of audit report …Determinants and consequences of financial distress: review of the empirical literature (2018)Determinants and consequences…Audit quality and audit report lag: case of Indonesian listed companies (2017)Audit quality and audit repor…Audit Committee Characteristics and Audit Report Lag (2014)Audit Committee Characteristi…Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)Auditor-Provided Nonaudit Ser…Audit committee effectiveness and timeliness of reporting: Indonesian evidence (2012)Audit committee effectiveness…Audit firm industry specialization and the audit report lag (2011)Audit firm industry specializ…Determinants of audit report lag (2009)Determinants of audit report …The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies (2008)The impact of corporate gover…Audit and reporting delays: Evidence from an emerging market (2008)Audit and reporting delays: E…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 …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…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)The Pricing of Audit Services: Theory and Evidence (1980)Auditor independence, ‘low balling’, and disclosure regulation (1981)Auditor size and audit quality (1981)The impact of improved auditor independence on audit market concentration in China (1999)The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing (2003)Earnings Manipulation Risk, Corporate Governance Risk, and Auditors' Planning and Pricing Decisions (2004)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)Agency Theory: An Assessment and Review (1989)Econometric Analysis of Cross Section and Panel Data (2001)The role of audit committee attributes in corporate sustainability reporting (2019)The impact of audit committee characteristics on ESG performance in the European Union member states: Empirical evidence before and during the COVID-19 pandemic (2022)Separation of Ownership and Control (1983)Audit Committee Effectiveness and Company Performance: Evidence from Jordan (2018)Do audit committee attributes influence integrated reporting quality? An agency theory viewpoint (2020)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Performance matched discretionary accrual measures (2005)Does Corporate Tax Aggressiveness Influence Audit Pricing? (2013)Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality (2015)Auditing, Consulting, and Auditor Independence (1984)Audit Fees and Auditor Size: Further Evidence (1986)DISCRETIONARY DISCLOSURE OF RESERVES BY OIL AND GAS COMPANIES: AN ECONOMIC ANALYSIS (1992)A test of the free cash flow and debt monitoring hypotheses: (1997)The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct (2005)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)
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References

  • 1984Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements698 cited
  • 1984The effect of audit firm size on audit prices694 cited
  • 1987An Empirical Analysis of Audit Delay493 cited
  • 1989Audit delay and the timeliness of corporate reporting*405 cited
  • 1986Audit Prices, Product Differentiation, and Scale Economies: Further Evidence from the Australian Market342 cited

Cited by

  • 2012Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags334 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
  • 2014Audit Committee Characteristics and Audit Report Lag280 cited
  • 2012Audit committee effectiveness and timeliness of reporting: Indonesian evidence264 cited
  • 2009Determinants of audit report lag244 cited
  • 2018Determinants and consequences of financial distress: review of the empirical literature244 cited
  • 2005Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange241 cited
  • 2008The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies

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222 cited
  • 2006Timeliness of corporate annual financial reporting in Greece206 cited
  • 2008Audit and reporting delays: Evidence from an emerging market204 cited
  • 2018Determinants of audit report lag: A meta‐analysis204 cited
  • 2007Corporate governance and the timeliness of corporate internet reporting by U.K. listed companies194 cited
  • 2002Timeliness of corporate and audit reports190 cited
  • 2017Audit quality and audit report lag: case of Indonesian listed companies181 cited
  • 2018The determinants of audit report lag: a meta-analysis177 cited