Gendered leadership and reporting timeliness: examining the effect of female leadership and the role of board gender diversity
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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
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