volume 34, issue 1, P44-75 2019
DOI: 10.1108/maj-06-2017-1572
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Giselle Durand

Abstract: Purpose The purpose of this paper is to further the understanding of the determinants of audit report lag, which is the number of days from a company’s fiscal year-end to the date of its auditor’s report, by synthesizing extant literature. Audit report lag has been a variable of interest in many studies due to its use as a proxy for the occurrence of auditor-client management negotiations and audit efficiency and because long audit report lags delay the release of earnings information to the market. Design/…

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