Determinants of Audit Report Lag: Some Evidence from the Athens Stock Exchange
By Stergios Leventis, P. Weetman, Constantinos V. Caramanis. 2005
249 citations recorded by the source corpus.
Subfields: Accounting, Finance
View Paper: https://www.semanticscholar.org/paper/3b7ce7e1c7f5fd88752a8dede0feb39151ee4249
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Citations in the corpus
- Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt (2009, background): “Small audit firms may not have focused on procedures and strategies to minimize audit time, while big firms may have the advantage of using presumably more efficient audit technologies (Newton and Ashton, 1989; Leventis et al., 2005).”
- Audit reports timeliness: Empirical evidence from Jordan (2012, background): “…& Tai, 1994; Jaggi & Tsui, 1999), Zimbabwe (Owusu-Ansah, 2000), Bahrain (Abdulla, 1996, Al-Ajmi, 2008), Pakistan (Hossain & Taylor, 1998), Greece (Leventis et al. 2005), (Owusu-Ansah & Leventis, 2006), Ashton et al. (1987) (Knechel and Payne, 2001), Nigeria Fagbemi and Uadiale, 2011, Malaysia…”
- Corporate Governance and Audit Report Lag in Malaysia (2010, unknown): “Leventis, Weetman and Caramanis (2005) suggest that any attempts to regulate more closely the timeliness of audited financial reports should focus on audit-specific issues (e.g., audit fees or audit hours, proxied by the presence of extraordinary items in the income statement, the number of remarks…”