Effects of municipal, auditing and political factors on audit delay

Stergios Leventis

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Auditing, Earnings Management, Governance Corporate Governance and Financial Management Financial Reporting and XBRL

Abstract

We examine audit delay for financial statements prepared by Greek municipalities. Greece is an interesting setting because, despite the rigid regulatory framework that governs reporting, the penalties imposed in cases of non-compliance with regulatory deadlines are almost non-existent. We investigate specifications indicated by previous research but also municipal and political factors. Our results suggest a considerable variation in audit delay which is influenced by the political process under which municipalities operate and make decisions. We analyse further determinants of non-compliance and we analyse the characteristics of non-compliers separately. Political variables persist in explaining audit delay in terms of non-compliance.

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References

1981Auditor size and audit quality 1981Auditor independence, ‘low balling’, and disclosure regulation 1986Audit Fees and Auditor Size: Further Evidence 2004Self-Selection of Auditors and Audit Pricing in Private Firms 2009New Public Management: The Cruellest Invention of the Human Spirit? 1 2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting 1987An Empirical Analysis of Audit Delay 2008THE NPM AGENDA: BACK TO THE FUTURE

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