What is it about?

Given that audit report timeliness is an area of interest to investors, managers, regulators, and auditors from across the glove, we try to find common determinants of audit report lag from various countries around the world.

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Why is it important?

Knowing what causes audit report lag can help regulators from various countries identify potential areas for improvement in their jurisdictions. Further, auditing firms can identify trends in their regions to address any report lag issues that they can control.

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This page is a summary of: An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research, International Journal of Auditing, December 2016, Wiley,
DOI: 10.1111/ijau.12083.
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