search query: @author Willingham, J. J. / total: 3
reference: 1 / 3
« previous | next »
| Author: | Ashton, R. H. Willingham, J. J. Elliott, R. K. |
| Title: | An empirical analysis of audit delay. |
| Journal: | Journal of Accounting Research
1987 : AUTUMN, VOL. 25:2, p. 275-292 |
| Index terms: | AUDITING FINANCIAL REPORTING |
| Language: | eng |
| Abstract: | The author reports an empirical study of some determinants of "audit delay", i.e the length of time from a company's fiscal year-end to the date of the auditor's report. Audit delays can affect the timeliness of the accounting information releases, which in turn influences market's reaction. It has been shown that "late" announcements of earnings are associated with lower abnormal returns than "early" announcements. The requirement of external auditing can conflict with the requirement of timely reporting. |
« previous | next »
SCIMA