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Author: Philipp Wierzchowski
Publisher: GRIN Verlag
ISBN: 3346507475
Category : Business & Economics
Languages : en
Pages : 28
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Book Description
Seminar paper from the year 2020 in the subject Business economics - Information Management, grade: 2,0, University of Bremen, language: English, abstract: This paper shows with the help of a meta-analysis the existence of the determinants of an audit report lag. Moreover this article calculates the relevance of these determinants with the help of Z-scores. The justification of this paper is to get a greater extent of knowledge through a meta-analytic literature review of the determinants of audit report lags. An audit report lag is the number of days from a company’s fiscal year-end to the date of its auditor’s report. Due to the great development of the globalization and economy, this world has more economical data and is more complicated in an economical context than before. Proof for this statement is the subprime crisis 2007, where Asset-Backed Commercial Papers had a complicated transformation. In addition to this the accounting has issues with too much information and complicated financial products. At first accounting has problems with disclosure of information in the financial statement. Secondly Big Data challenges accounting and finally audit report lags are larger after a new standard is set by the standard-setter or a company has a poor performance in this particular fiscal year. In addition to this last problem, there are a lot of more determinants for an audit report lag than these two. Accordingly this audit report lag is a problem for accounting.
Author: Philipp Wierzchowski
Publisher: GRIN Verlag
ISBN: 3346507475
Category : Business & Economics
Languages : en
Pages : 28
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Book Description
Seminar paper from the year 2020 in the subject Business economics - Information Management, grade: 2,0, University of Bremen, language: English, abstract: This paper shows with the help of a meta-analysis the existence of the determinants of an audit report lag. Moreover this article calculates the relevance of these determinants with the help of Z-scores. The justification of this paper is to get a greater extent of knowledge through a meta-analytic literature review of the determinants of audit report lags. An audit report lag is the number of days from a company’s fiscal year-end to the date of its auditor’s report. Due to the great development of the globalization and economy, this world has more economical data and is more complicated in an economical context than before. Proof for this statement is the subprime crisis 2007, where Asset-Backed Commercial Papers had a complicated transformation. In addition to this the accounting has issues with too much information and complicated financial products. At first accounting has problems with disclosure of information in the financial statement. Secondly Big Data challenges accounting and finally audit report lags are larger after a new standard is set by the standard-setter or a company has a poor performance in this particular fiscal year. In addition to this last problem, there are a lot of more determinants for an audit report lag than these two. Accordingly this audit report lag is a problem for accounting.
Author: Paul Tanyi
Publisher:
ISBN:
Category :
Languages : en
Pages : 33
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Book Description
We find that the audit report lag is significantly higher for former Andersen clients (that did not follow their Andersen partner to the new audit firm) than for clients voluntarily changing auditors from another Big 5 predecessor for the fiscal year ended December 31, 2002 (the first year with the new auditor for ex-Andersen clients). The differences in audit reporting lags between the two groups are not significant for fiscal years ended December 31, 2000 (the last year before Andersen's Enron related problems surfaced) or 2003 (the second year with the successor auditor). We also find that clients with voluntary (i.e., non-Andersen) auditor changes have only marginally higher audit reporting lags compared to clients without auditor changes. Our results, focusing on a cost component of involuntary auditor changes, thus provide relevant empirical evidence for debates surrounding mandatory auditor rotation. We also find that ex-Andersen clients that followed the Andersen partner to the new audit firm had shorter audit report lags than ex-Andersen clients that did not follow their Andersen partner. Our findings highlight the importance of individual relationships in the auditing process, and suggest new avenues for future research.
Author: Ummi Junaidda Hashim
Publisher:
ISBN:
Category :
Languages : en
Pages : 15
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Book Description
This paper examines the literature on audit report lag (ARL) and corporate governance mechanisms over the years. It zooms the pioneer study in this field till the current year (2011), which is year the paper is written. It visualizes the determinants of audit report lag and also how effective of those charge with governance in assuring the timeliness. By presenting the overview of past literature on audit report lag, it would motivate the researchers to conduct more research in this field. It recommends that a few variables that had been tested in previous studies can be re-examined in the future studies of audit report lag. Also, future study can examine on how ownership structure will influence the audit report lag. Besides that, potential study also may include other factors such as government policy or political issue that also might affect audit report lag.
Author: S. Susela Devi
Publisher: Emerald Group Publishing
ISBN: 1780524447
Category : Business & Economics
Languages : en
Pages : 201
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Book Description
"Papers cover subjects such as Executive compensation and corporate governance with special reference to Bangladesh; leading companies in India; Fraudulent Financial Reporting. Non-financial performance measures and performance relationship in the Bangladeshi manufacturing firms.
Author: Kim Ittonen
Publisher: University of Vaasa
ISBN: 9524762560
Category : Auditing
Languages : en
Pages : 211
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Book Description
Tiivistelmä: Tilintarkastuskertomukset ja osakemarkkinat.
Author: Ahsan Habib
Publisher:
ISBN:
Category :
Languages : en
Pages : 38
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Book Description
This paper examines the association between abnormally long audit report lag and future stock price crash. Audit report lag is defined as the period between a company's fiscal year end and the audit report date, and is informative about audit efficiency. Although a substantial body of literature investigates the determinants of audit report lag, scant empirical evidence exists on the consequences of audit report lag. Using data from Chinese listed companies we find evidence that abnormally long audit report lag increases the risk of a future stock price crash. We further document that this adverse consequence is more pronounced for firms with a poor internal control environment. Our research contributes to the literature on audit report lag, stock price crash risk and the effectiveness of internal control.
Author: Richard F. Chambers
Publisher:
ISBN: 9781634540599
Category :
Languages : en
Pages :
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Book Description
Author: Murat Ocak
Publisher:
ISBN:
Category :
Languages : en
Pages : 18
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Book Description
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 2008-2013. The main findings indicate that the gender and education level of signing auditor have a positive effect on audit report lag. Also big4 audit firms in Turkey encourage auditees to present financial statements timely and they play a substantial role in the reporting. Audit opinion directly affects audit report lag. Firm performance and firm age inversely affect audit report lag. Moreover, big 4's female signing auditors lead to more audit delay. The higher educational level of signing auditors leads to more audit report lag. Signing auditors who hold master's or Ph.D. degrees and also female signing auditors are associated with more audit report lag in firms audited by big4 and non-big4 firms.
Author:
Publisher: DIANE Publishing
ISBN: 1428942912
Category :
Languages : en
Pages : 98
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Book Description
Author: Anna Fitri Hindriana
Publisher: European Alliance for Innovation
ISBN: 1631902911
Category : Social Science
Languages : en
Pages : 420
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Book Description
The Universitas Kuningan International Conference on Social Science, Environment and Technology (UNISET) will be an annual event hosted by Universitas Kuningan. This year (2020), will be the first UNISET will be held on 12 December 2020 at Universitas Kuningan, Kuningan, West Java, Indonesia. “Exploring Science and Technology to the Improvement of Community Welfare” has been chosen at the main theme for the conference, with a focus on the latest research and trends, as well as future outlook of the field of Call for paper fields to be included in UNISET 2020 are: Social Sciences, Civil and Environmental Engineering, Mechanical Engineering and Technology, Electrical Engineering, Material Sciences and Engineering, Food and Agriculture Technology, Informatics Engineering and Technologies, Medical and Health Technology. The conference invites delegates from across Indonesian and South East Asian region and beyond, and is usually attended by more than 100 participants from university academics, researchers, practitioners, and professionals across a wide range of industries.
