Purpose–The purpose of this paper is to employ agency theory to identify the determinants
of the audit delay among Palestinian companies listed on Palestine Stock Exchange (PSE) …

Purpose: This study examined the ability of financial and non-financial performance in
predicting financial reports publication time frame as moderated by the COVID-19 pandemic …

The purpose of this paper is to examine the effect of signing auditor-specific characteristics
on the audit report lag using 968 firm-year observations from Borsa İstanbul in the period …

Purpose This paper aims to examine the mediating role of big data adoption (BDA) on the
association between board governance (BG) and audit report lag (ARL) …

Companies are required to submit their annual report timely after the end of fiscal year to
support stakeholder's need of information. Financial statements would have benefits if …

The main purpose of this study is to examine the factors that affect delays in the signing of
audit reports in Turkey. The audit delay is measured as a function of the number of days that …

This study was conducted with the aim of obtaining empirical evidence of the relationship
between financial statement manipulation and CFO's characteristics to the timeliness of …

Fluktuasi terjadi pada sejumlah perusahaan yang tidak melaporkan laporan keuangannya
tepat waktu dari tahun 2015–2017. Dari peristiwa tersebut perlu dibuat penelitian yang …

This main focus of this study is to analysis the effect of the company ownership and company
growth on audit report lag. The target sample of this study consists of companies listed in …

This study aims to measure the effect of audit delay on the financial statements of the
Indonesian manufacturing industry. Financial performance is measured by profitability …