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Recent Trends in Audit Report and Earnings Announcement Lags

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References

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2015What is the Relationship Between Audit Partner Busyness and Audit Quality?208 cited
2018Determinants of audit report lag: A meta‐analysis204 cited
2012Internal Audit Assistance and External Audit Timeliness

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178 cited

2018The determinants of audit report lag: a meta-analysis177 cited

2013The Relationship between Audit Report Lags and Future Restatements176 cited

2011Responses by Australian auditors to the global financial crisis166 cited

2016An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research166 cited

2017Audit time pressure and earnings quality: An examination of accelerated filings165 cited

2010The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases142 cited

2020Does the severity of a client’s negative environmental, social and governance reputation affect audit effort and audit quality?142 cited

2010Audit Report Lags after Voluntary and Involuntary Auditor Changes131 cited

2018Audit personnel salaries and audit quality127 cited

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

2015The impact of demographic characteristics of CEOs and directors on audit fees and audit delay123 cited

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

2018Financial Statement Footnote Readability and Corporate Audit Outcomes115 cited