What is it about?
The purpose of this study is to examine whether coordination between external auditors and the internal audit function affect the timeliness of audit reports as proxied by audit delay.
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Why is it important?
Overall, our study makes several important contributions. Findings provide important insights that an IAF acts as a valuable resource to external auditors. Our results should be of interest to managers, external auditors and the Tunisian Financial Market Council.
Perspectives
This paper is one of few studies which have examined the association between internal-external audit coordination and timeliness of audit reports in an emerging market. The study makes a meaningful contribution to the corporate governance literature by investigating the influence of internal audit assistance on the delivery of timely audited financial information to the capital market. Results also have policy implications for Tunisian regulators with respect to the promotion of internal auditing best practices.
Ahmed atef Oussii
University of Sfax
Read the Original
This page is a summary of: Audit report timeliness, EuroMed Journal of Business, May 2018, Emerald,
DOI: 10.1108/emjb-10-2016-0026.
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