Purpose The purpose of this paper is to investigate selected corporate governance attributes
and financial reporting lag and their impact on financial performance of listed firms in Ghana …

This study explores the influence of board independence, board size, CEO duality, board
diligence, board financial expertise and presence of audit committee as well as the type of …

This study investigates the influence of board independence, board size, auditor's opinion,
profitability (good or bad news) and industry sector, on the timeliness of annual financial …

Research question: This study investigates and analyzes the influence of earnings
management on audit report lag. It also intends to develop a thorough understanding …

The purpose of this research is to analyze the factors that affect audit report lag of financial
reports to the companies listed on the Indonesia Stock Exchange. The examined factors of …

Timeliness of corporate annual financial reports has a significant importance for users of
financial statements. Timeliness of financial reporting of companies is considered to be a …

This study examines the extent to which corporate governance (CG) affects disclosure tone
(DT) and assesses the impact of DT on firm value (FV). It also tests the effect of CG on FV …

Recent audit and financial reporting quality research suggest that audit committee financial
expertise is a crucial ingredient for high quality financial reports. However, Malaysian …

This study provides empirical testing of evidence on whether internal and external corporate
governance mechanisms are associated with audit report timeliness. We employ data from …

The purpose of this study is to analyze the effect of audit committee effectiveness on
financial reporting lead time which is a proxy of the timeliness of reporting. The proxies used …