Determinants of audit report lag: A meta‐analysis

Habib, Ahsan; Bhuiyan, Md. Borhan Uddin; Huang, Hedy Jiaying; Miah, Muhammad Shahin

doi:10.1111/ijau.12136

Cited by 104 publications

(186 citation statements)

References 155 publications

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“…The result of the study consistent with studies of Khasharmeh and Aljifri (2010) and Fujianti and Satria (2020). Whereas the study results contrary with the studies of Lee and Jahng (2008), Ahmed and Hossain, (2010), Mazkiyani and Handoyo (2017), and Habib, Bhuiyan, Huang and Miah (2019).…”

Section: Correlation Analysissupporting

confidence: 86%

Determinants of Audit Report Lag of Commercial Banks in Nepal

Bhattarai¹

2020

IJBM

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The purpose of the study to analyzed the determinants of audit report lag of commercial banks in Nepal. The secondary balance panel data of seven commercial banks for the period of 2013/2014 to 2017/ 2018, latest five years fresh data for the analysis. The sample have been choice from the convenience sampling technique. The descriptive statistics, correlational and casual comparative research design has been employed. The study has been selected audit report lag as dependent variable and return of total assets (ROA), leverage, size of bank, size of board, and bank age as independent variables. The result has been analysis by three different models like Pooled OLS, Fixed Effects and Random Effects Model with the help of Gretl Statistical Software version 1.9.4. The result of Poled OLS and Random Effects Model has appropriate of this cases. In the Fixed Effects Model has not prediction of statically because there is not any variable significant. The study found that leverage and board size are the determinants of audit report lag in the Nepalese commercial banks perspectives. The study also found that the minimum 18 days to maximum 242 days lag of audit report of sample banks. The study concluded that leverage and board size have major determinants of audit report lag in Nepalese samples banks perspectives.

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Section: Correlation Analysissupporting

confidence: 86%

Determinants of Audit Report Lag of Commercial Banks in Nepal

Bhattarai¹

2020

IJBM

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“…By examining the CEO's characteristics association with audit report lag, this study contributes to the growing literature of board diversity, including gender diversity (Goodstein et al, 1994;Byrne et al, 2005;Ferreira, 2010;Harjoto et al, 2015), corporate governance (Manner, 2010;Kaplan, Klebanov, & Sorensen, 2012;Mitra et al, 2012;Uygur, 2018) and audit research specifically, audit report lag (Schwartz & Soo, 1996;Knechel & Payne, 2001;Blankley et al, 2015;Habib et al, 2019). With an increase awareness on board diversity and gender diversity, it is expected that the data of interest will becoming richer and board dynamic will be a fertile area for future corporate governance and audit research.…”

Section: Resultsmentioning

confidence: 93%

“…Not only that it is more stable measure, it also acts as performance matching for sample firms (Kothari, Leone, & Wasley, 2005). Prior research finds that on average, profitability is likely to have positive effect on audit report lag (Habib, Bhuiyan, Huang, & Miah, 2019). In contrast, evidence from prior research indicates that financial loss and complexity of the firm tend to increase audit report lag (Bamber et al, 1993).…”

Section: Control Variablesmentioning

confidence: 99%

Ceo’s Gender, Power, Ownership: Roles on Audit Report Lag

Azizan

2019

MAR

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This study examines the role of CEO’s gender, power and ownership on audit report lag. The rapid changes of market regulations and societal norms make CEO’s characteristics emerge as evolving risk factors for corporate governance and audit research. This raises the importance for research to understand their dynamic influences on corporate financial disclosure quality specifically, timeliness. This study hypothesises that different CEO’s characteristics set different tones to the audit discussion in the boardroom. To test the hypothesis, this study uses multiple secondary data from Compustat, Audit Analytics Execucomp and BoardEX. The CEO’s characteristics are divided to three dimensions that measure gender diversity, power and ownership concentration. This study provides evidence that both CEO’s ownership and power, which proxied by (1) industrial experience and (2) social network size are significantly associated with audit report lag. However, only the association with the CEO’s power reduces audit report lag and CEO’s ownership increases it. With regards to the gender diversity, it is only effective in reducing audit report lag if other CEO’s characteristics are also presence. Overall, the results provide support the study proposition in respect of the role of CEO’s characteristics towards promoting financial reporting timeliness.

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“…It has been shown that SIZE, reflecting the complexity of a company, increases audit effort and hence ARL (Gros et al, 2017;Knechel & Sharma, 2012). Likewise, COWN, LEV, and PROF, indicating the company's financial situation, can negatively affect ARL (e.g., Habib, Bhuiyan, Huang, & Miah, 2019;Wan-Hussin. & Bamahros, 2013).…”

Section: Control Variablesmentioning

confidence: 99%

The Association between Audit Partner Busyness, Audit Partner Tenure, and Audit Efficiency

Raweh

Kamardin

Abdullah

2021

Asian Economic and Financial Review

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The main purpose of this study is to provide evidence of how audit partner busyness and tenure are associated with audit efficiency. Based on a pooled OLS regression analysis of 232 observations from non-financial companies listed on the Omani capital market between 2013 and 2016, the results reveal no association between partner busyness and audit efficiency-although it does improve audit efficiency for clients of the Big 4 audit firms. Moreover, longer partner tenures are shown to significantly enhance audit efficiency. Given the lack of evidence currently available, this study reinforces the importance of examining audit outcomes at the level of audit partner, providing important insights into audit efficiency for regulators, companies, and auditors. Overall, this study is one of few presenting empirical evidence on the importance of the characteristics of partner incentives in the context of audit efficiency. Contribution/Originality: This study contributes new evidence concerning the association between external audit partners and audit efficiency to the existing literature, being one of the first studies to do so. Consequently, it provides the first evidence of the vital role played by auditors in affecting audit efficiency in MENA.

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Determinants of audit report lag: A meta‐analysis

Cited by 104 publications

References 155 publications

Determinants of Audit Report Lag of Commercial Banks in Nepal

Determinants of Audit Report Lag of Commercial Banks in Nepal

Ceo’s Gender, Power, Ownership: Roles on Audit Report Lag

The Association between Audit Partner Busyness, Audit Partner Tenure, and Audit Efficiency

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