Additional Evidence on Audit Report Lag
By W. Robert Knechel, Jeff L. Payne. 2001
449 citations recorded by the source corpus.
Subfields: Accounting
View Paper: https://www.semanticscholar.org/paper/a98854bd833c857ca28cc2f31933de20fc4fb788
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Citations in the corpus
- Corporate Governance and Audit Report Lag in Malaysia (2010, unknown): “Knechel and Payne (2001) suggest that an unexpected reporting lag may be associated with lower quality information.”
- Assessing Financial Reporting Quality of Family Firms: The Auditors’ Perspective (2015, unknown): “Drawing on prior studies (e.g., Ashton et al., 1989; Knechel and Payne, 2001; Schwartz and Soo, 1996), we estimate the following audit report lag specification: The dependent variable ReportLag is the logarithmic transformation of the number of days between the fiscal year-end and the auditor…”
- Audit firm industry specialization and the audit report lag (2011, methodology): “We use a dummy variable equal to 1 if the company has a year-end that falls between March 31 and June 30 inclusive, and 0 otherwise, and predict a positive relationship between YREND and the ARL (Dyer & McHugh, 1975; Knechel & Pyne, 2001; Ng & Tai, 1994).”
- The Effects of Firm-Initiated Clawback Provisions on Earnings Quality and Auditor Behavior (2012, unknown): “Consistent with prior studies (see Kothari (2001) for a detailed review of the ERC literature), the coefficient on Earn is significantly positive (10.877, t ¼ 17.43).”
- Audit reports timeliness: Empirical evidence from Jordan (2012, unknown): “…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 (Ismail and Chandler, 2004; Raja-Ahmad and Kamarudin, 2003, Che-Ahmad and…”
- Audit Markets, Fees and Production: Towards an Integrated View of Empirical Audit Research (2011, unknown): “Lower fees after deregulation were found by Maher et al. [1992], Craswell [1992], Sanders et al.”