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Audit Report Lag. Differential Analysis between Spanish SMEs and Non-SMEs
16 references·1 citing·48 second hopsampled
Audit Report Lag. Differential Analysis between Spanish SMEs and Non-SMEs (2021)Audit Report Lag. Differential Analysis b…Determinants of audit report lag: A meta‐analysis (2018)Determinants of audit report …Gender differences in financial risk tolerance (2017)Gender differences in financi…The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness (2014)The association between chara…Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism (2014)Gender Differences in Financi…Audit firm industry specialization and the audit report lag (2011)Audit firm industry specializ…A Framework for Understanding and Researching Audit Quality (2011)A Framework for Understanding…Recent Trends in Audit Report and Earnings Announcement Lags (2009)Recent Trends in Audit Report…Determinants of audit report lag (2009)Determinants of audit report …Timeliness of corporate annual financial reporting in Greece (2006)Timeliness of corporate annua…The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era (2006)The Impact of SOX Section 404…Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange (2005)Determinants of Audit Report …Timeliness of corporate and audit reports (2002)Timeliness of corporate and a…Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange (2000)Timeliness of corporate finan…The Association Between Auditor Changes and Reporting Lags* (1996)The Association Between Audit…An Examination of Audit Delay: Further Evidence from New Zealand (1991)An Examination of Audit Delay…Methodological Issues Related to the Estimation of Financial Distress Prediction Models (1984)Methodological Issues Related…The relation between auditing and accounting timeliness in Swedish private firms (2023)The relation between auditing…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Specification Tests in Econometrics (1978)Agency Problems and the Theory of the Firm (1980)Audit committee effectiveness and timeliness of reporting: Indonesian evidence (2012)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)Audit quality and audit report lag: case of Indonesian listed companies (2017)Audit Committee Effectiveness and Company Performance: Evidence from Jordan (2018)Auditor independence, ‘low balling’, and disclosure regulation (1981)Audit Fees and Auditor Size: Further Evidence (1986)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Bringing Darkness to Light: The Influence of Auditor Quality and Audit Committee Expertise on the Timeliness of Financial Statement Restatement Disclosures (2011)The Impact of Internal Audit Function Quality and Contribution on Audit Delay (2014)Financial Ratios As Predictors of Failure (1966)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Limited-dependent and qualitative variables in econometrics (1983)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)Do Managers Withhold Bad News? (2008)In Search of Distress Risk (2008)The effect of audit firm size on audit prices (1984)Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements (1984)An Empirical Analysis of Audit Delay (1987)Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise. (1995)The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)Changes in Corporate Governance Associated with the Revelation of Internal Control Material Weaknesses and Their Subsequent Remediation* (2010)The Role of the Internal Audit Function in the Disclosure of Material Weaknesses (2010)Abnormal Audit Fees and Restatements (2012)Positive Accounting Theory (1985)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Auditor size and audit quality (1981)Earnings Management During Import Relief Investigations (1991)Audit Quality: Insights from the Academic Literature (2012)Does Auditor Industry Specialization Improve Audit Quality? (2013)Understanding Audit Quality: Insights from Audit Professionals and Investors (2015)Preference Parameters and Behavioral Heterogeneity: An Experimental Approach in the Health and Retirement Study (1997)Gender differences in risk taking: A meta-analysis. (1999)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)Gender- and education-related effects of financial literacy and confidence on financial wealth (2018)Financial Literacy and Financial Risk Tolerance of Individual Investors: Multinomial Logistic Regression Approach (2020)Psychological determinants of retirement financial planning behavior (2021)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)Upper Echelons: The Organization as a Reflection of Its Top Managers (1984)CEO Gender, Ethical Leadership, and Accounting Conservatism (2014)Beyond gender diversity: How specific attributes of female directors affect earnings management (2017)Are women greener? Corporate gender diversity and environmental violations (2018)
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References

  • 1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
  • 2011A Framework for Understanding and Researching Audit Quality890 cited
  • 2014Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism521 cited
  • 2006The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era348 cited
  • 1991An Examination of Audit Delay: Further Evidence from New Zealand333 cited
  • 2011Audit firm industry specialization and the audit report lag289 cited
  • 2000Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange281 cited
  • 2017Gender differences in financial risk tolerance252 cited
  • 2009Determinants of audit report lag244 cited
  • 2005Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange241 cited
  • 2014The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness222 cited
  • 1996The Association Between Auditor Changes and Reporting Lags*215 cited
  • 2009Recent Trends in Audit Report and Earnings Announcement Lags215 cited
  • 2006Timeliness of corporate annual financial reporting in Greece206 cited

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  • 2018Determinants of audit report lag: A meta‐analysis204 cited
  • 2002Timeliness of corporate and audit reports190 cited
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    • 2023The relation between auditing and accounting timeliness in Swedish private firms11 cited