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Audit reports timeliness: Empirical evidence from Tunisia
16 references·8 citing·43 second hopsampled
Audit reports timeliness: Empirical evidence from Tunisia (2016)Audit reports timeliness: Empirical evide…International Journal of Business and Social Science (2018)International Journal of Busi…Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China* (2011)Effects of Audit Quality on E…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…Audit Quality and Properties of Analyst Earnings Forecasts (2008)Audit Quality and Properties …Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…What do we know about audit quality? (2004)What do we know about audit q…Corporate reporting on the Internet by German companies (2004)Corporate reporting on the In…Board leadership, outside directors’ expertise and voluntary corporate disclosures (2004)Board leadership, outside dir…Corporate governance and voluntary disclosure (2003)Corporate governance and volu…The determinants of Internet financial reporting (2002)The determinants of Internet …Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…Separation of Ownership and Control (1983)Separation of Ownership and C…Auditor size and audit quality (1981)Auditor size and audit qualityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy (2023)COVID-19 Pandemic, Internal A…Nexus between corporate characteristics and financial reporting timelines: evidence from the Saudi Stock Exchange (2022)Nexus between corporate chara…The characteristics of the audit committee affecting timeliness of the audit report in Indonesia (2021)The characteristics of the au…Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia (2021)Faktor-Faktor yang Mempengaru…Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level (2020)Religiosity, accounting exper…IFRS compliance, corporate governance and financial reporting quality of GSE-listed non-financial firms (2020)IFRS compliance, corporate go…Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia (2019)Audit firm rotation and audit…The effect of CEO tenure and specialization on timely audit reports of Iranian listed companies (2018)The effect of CEO tenure and …The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)The Effect of Audit Quality on Earnings Management* (1998)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Earnings Management During Import Relief Investigations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Performance matched discretionary accrual measures (2005)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Determinants of corporate borrowing (1977)Management ownership and market valuation (1988)Audit committee, board of director characteristics, and earnings management (2002)Corporate Governance and Equity Prices (2003)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)The Economic Institutions of Capitalism (1987)The impact of culture and governance on corporate social reporting (2005)Law and Finance (1998)A Framework for Understanding and Researching Audit Quality (2011)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Firm Resources and Sustained Competitive Advantage (1991)Dynamic Capabilities and Strategic Management (1997)Research Methods in Education (2013)Board Composition and Corporate Social Responsibility: The Role of Diversity, Gender, Strategy and Decision Making (2015)Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017)The role of sources of social support on depression and quality of life for university students (2019)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2018International Journal of Business and Social Science4,284 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 2003Corporate governance and voluntary disclosure1,966 cited
  • 2004What do we know about audit quality?1,281 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2004Board leadership, outside directors’ expertise and voluntary corporate disclosures1,072 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2008Audit Quality and Properties of Analyst Earnings Forecasts671 cited
  • 2011Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China*645 cited
  • 2002The determinants of Internet financial reporting582 cited

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2004
Corporate reporting on the Internet by German companies
464 cited

Cited by

  • 2018The effect of CEO tenure and specialization on timely audit reports of Iranian listed companies38 cited
  • 2020IFRS compliance, corporate governance and financial reporting quality of GSE-listed non-financial firms38 cited
  • 2019Audit firm rotation and audit quality: Comparison before vs after the elimination of audit firm rotation regulations in Indonesia36 cited
  • 2020Religiosity, accounting expertise, and audit report lag: Empirical evidence from the individual level36 cited
  • 2021Faktor-Faktor yang Mempengaruhi Fenomena Audit Delay di Bursa Efek Indonesia35 cited
  • 2023COVID-19 Pandemic, Internal Audit Function and Audit Report Lag: Evidence from Emerging economy34 cited
  • 2021The characteristics of the audit committee affecting timeliness of the audit report in Indonesia28 cited
  • 2022Nexus between corporate characteristics and financial reporting timelines: evidence from the Saudi Stock Exchange28 cited