Gendered leadership and reporting timeliness: examining the effect of female leadership and the role of board gender diversity
Sign Up to like & getrecommendations! Published in 2025 at "Journal of Applied Accounting Research"
DOI: 10.1108/jaar-03-2024-0096
Abstract: PurposeThe study investigated the effect of female leadership on financial reporting timeliness and further ascertained how the presence of women on boards impacts the relationship.Design/methodology/approachSecondary data from the audited annual reports of 29 firms listed… read more here.
Keywords: effect; audit report; report lag; leadership ... See more keywords
The impact of critical audit matters on audit report lag and audit fees: evidence from the United States
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DOI: 10.1108/jfra-03-2023-0158
Abstract: Purpose This paper aims to investigate the impact of the implementation of the critical audit matters (CAMs) disclosure requirement and the subsequent relationship between CAM disclosures and audit report lag, as well as audit fees… read more here.
Keywords: audit report; report lag; audit fees; disclosure ... See more keywords
Further evidence regarding the effect of KAMs on audit report lag
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DOI: 10.1371/journal.pone.0320183
Abstract: This paper investigates the effect of the number of key audit matter disclosures (KAMs) on audit report lag, focusing on Turkey, an emerging country. The main findings indicate that the number of KAMs positively influences… read more here.
Keywords: effect; kams audit; audit report; report lag ... See more keywords
Analysis of going concern modified audit report in Indonesia and Singapore
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DOI: 10.1504/ijbg.2018.10009524
Abstract: Audit reports are very useful for both internal and external decision makers as they provide assurance over financial reports which often reflect the going-concern ability of a company. Going-concern-modified audit reports are seen as a… read more here.
Keywords: modified audit; concern modified; audit; audit report ... See more keywords
Influencing Factors of Audit Report Lag: Evidence from Indonesia
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DOI: 10.36941/ajis-2020-0119
Abstract: This study intends to reveal the influence of firm size, profitability, solvability, and size of the public accounting firm on audit report lag (ARL). The object of this research is mining firms listed on the… read more here.
Keywords: factors audit; influencing factors; audit report; size ... See more keywords