Timeliness of corporate and audit reports: Some empirical evidence in the French context

By Bahram Soltani. 2002

191 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/ca7c4e9cbf5f8b539f352ad26c508739d2e21483

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. H. Afify
2. Stergios Leventis
3. Stephen Owusu-Ansah
4. A. Ezat
5. Ahmed A. El-Masry
6. M. Elfeky
7. Nazli Anum Mohd Ghazali
8. S. Ika

In Management Information Systems

1. A. Ezat
2. H. Afify
3. Stergios Leventis
4. Ahmed A. El-Masry
5. Stephen Owusu-Ansah
6. M. Elfeky

Citations in the corpus

• The impact of corporate governance on the timeliness of corporate internet reporting by Egyptian listed companies (2008, background): “As the purpose of corporate reporting is providing information that will aid the users in decision making, timeliness become one of the most important characteristics of financial accounting information for the accounting profession (Soltani, 2002).”
• Timeliness of corporate annual financial reporting in Greece (2006, background): “…focus of prior studies has been on the developed markets in North America (see, e.g. Garsombke, 1981; Ashton et al., 1989; Bamber et al., 1993); in Europe (see, e.g. Frost and Pownall, 1994; Soltani, 2002); and in Oceania (see, e.g. Dyer and McHugh, 1975; Courtis, 1976; Carslaw and Kaplan, 1991).”
• Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt (2009, background): “Accounting researchers, regulatory bodies and professional agencies reflect the qualitative characteristic of financial accounting information (Knechel and Payne, 2001; Soltani, 2002).”
• Audit reports timeliness: Empirical evidence from Jordan (2012, unknown): “…(Newton & Ashton, 1989; Ashton et al. , 1989), Australia (Davies & Whittred, 1980), New Zealand (Courtis, 1976; Carslaw & Kaplan, 1991), France (Soltani, 2002), Hong Kong (Ng & Tai, 1994; Jaggi & Tsui, 1999), Zimbabwe (Owusu-Ansah, 2000), Bahrain (Abdulla, 1996, Al-Ajmi, 2008), Pakistan…”
• Audit firm industry specialization and the audit report lag (2011, unknown): “Existing research on the determinants of the ARL has been conducted in different countries around the world including New Zealand (Carslaw & Kaplan, 1991; Courtis, 1976; Gilling, 1977; Walker & Hay, 2007); Australia (Davis & Whittred, 1980; Dyer & McHugh, 1975; Whittred & Zimmer, 1980; Whittred & Zi”