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Effects of municipal, auditing and political factors on audit delay

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References

1981Auditor size and audit quality5,862 cited
1981Auditor independence, ‘low balling’, and disclosure regulation1,698 cited
1986Audit Fees and Auditor Size: Further Evidence994 cited
2004Self-Selection of Auditors and Audit Pricing in Private Firms584 cited
2009New Public Management: The Cruellest Invention of the Human Spirit? 1527 cited
2001Evidence About Auditor–Client Management Negotiation Concerning Client’s Financial Reporting516 cited
1987An Empirical Analysis of Audit Delay493 cited
2008THE NPM AGENDA: BACK TO THE FUTURE433 cited
1989Audit delay and the timeliness of corporate reporting*405 cited
1993DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES404 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
1995Industry-Wide Disclosure Dynamics257 cited
2009Accrual Accounting in EU Local Governments: One Method, Several Approaches247 cited
2005Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange241 cited

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1998Regression Analysis in Accounting Disclosure Studies238 cited

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2014Applying data envelopment analysis on accounting data to assess and optimize the efficiency of Greek local governments94 cited
2016Audit reports timeliness: Empirical evidence from Tunisia48 cited
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2023COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy34 cited
2021Sustainability measures and earnings management: evidence from Greek municipalities32 cited
2013The Effect of Auditor Quality on the Follow-Up of Audit Recommendation32 cited
2020The effect of regulatory changes on relationship between earnings management and financial reporting timeliness: The case of COVID-19 pandemic31 cited
2019Audit Adjustments and Public Sector Audit Quality27 cited
2019Determinants of Financial Reporting Quality in the Public Sector: Evidence from Indonesia26 cited
2015Dynamics of audit lag − board of directors and audit committees’ effect25 cited