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Audit Report Lags after Voluntary and Involuntary Auditor Changes

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References

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Cited by

2016Costs of Mandatory Periodic Audit Partner Rotation: Evidence from Audit Fees and Audit Timeliness126 cited

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2017Corporate fraud and external social connectedness of independent directors125 cited

2016Audit quality and earnings management in less developed economies: the case of Saudi Arabia122 cited

2012Fifteen years in the trenches: Auditor–client negotiations exposed and explored116 cited

2015Determinants and implications of long audit reporting lags: evidence from China114 cited

2018Audit committee effectiveness and financial reporting timeliness105 cited

2024The effect of enterprise digital transformation on audit efficiency—Evidence from China105 cited

2019The Effects of Audit Firms' Knowledge Sharing on Audit Quality and Efficiency95 cited

2020How do auditors respond to low annual report readability?83 cited

2020Audit committee ownership and audit report lag: evidence from Australia75 cited

2014The New C hinese Accounting Standards and Audit Report Lag66 cited

2021How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research62 cited

2017Environmental Responsibility, External Assurance, and Firm Valuation51 cited

2021Board characteristics, auditing characteristics and audit report lag in African Central Banks51 cited

2022Busy auditors, financial reporting timeliness and quality47 cited

2015The Effect of Auditing Standard No. 5 on Audit Report Lags46 cited