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Determinants and implications of long audit reporting lags evidence from China

Determinants and implications of long audit reporting lags evidence from China

 K.,Hung Chan.
 p145-p166 English
Kế toánTài chínhNon-standard audit opinions.Restatements.Audit reporting lag.Auditor–client negotiation.
Tác giả CN K.,Hung Chan.
Nhan đề Determinants and implications of long audit reporting lags: evidence from China / K. Hung Chan, Vivian Wei Luo & Phyllis L.L. Mo
Mô tả vật lý p145-p166
Tóm tắt Audit reporting lag is the single most important determinant influencing the timeliness of the release of financial statements. In this study, we first explore the determinants of audit reporting lags in China where the audit market for listed firms is dominated by non-Big 4 auditors. We then examine the implications of long audit reporting lags in subsequent years. We find that selected measures of audit risk and complexity, and auditor expertise are all associated with the length of audit reporting lags in China. Firms with long audit reporting lags are more likely to have the receipt of non-standard opinions in subsequent periods. There is also evidence that firms with extremely long audit reporting lags tend to have more restatements in the subsequent year. As prior research has not specifically investigated the consequences of long audit reporting lags in subsequent years, this study makes an important contribution to the literature in this area.
Thuật ngữ chủ đề Kế toán-Nghiên cứu-TV ĐHHN
Thuật ngữ chủ đề Tài chính-Nghiên cứu-TV ĐHHN
Từ khóa tự do Non-standard audit opinions.
Từ khóa tự do Restatements.
Từ khóa tự do Audit reporting lag.
Từ khóa tự do Auditor–client negotiation.
Tác giả(bs) CN Vivian, Wei Luo.
Tác giả(bs) CN Mo, Phyllis L.L.
Nguồn trích Acounting and business research- 2016, Vol46, N.2
MARC
Hiển thị đầy đủ trường & trường con
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245[1 0] |a Determinants and implications of long audit reporting lags: evidence from China / |c K. Hung Chan, Vivian Wei Luo & Phyllis L.L. Mo
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362[ 0] |a Vol 46 (February 2016)
520[ ] |a Audit reporting lag is the single most important determinant influencing the timeliness of the release of financial statements. In this study, we first explore the determinants of audit reporting lags in China where the audit market for listed firms is dominated by non-Big 4 auditors. We then examine the implications of long audit reporting lags in subsequent years. We find that selected measures of audit risk and complexity, and auditor expertise are all associated with the length of audit reporting lags in China. Firms with long audit reporting lags are more likely to have the receipt of non-standard opinions in subsequent periods. There is also evidence that firms with extremely long audit reporting lags tend to have more restatements in the subsequent year. As prior research has not specifically investigated the consequences of long audit reporting lags in subsequent years, this study makes an important contribution to the literature in this area.
650[1 7] |a Kế toán |x Nghiên cứu |2 TV ĐHHN
650[1 7] |a Tài chính |x Nghiên cứu |2 TV ĐHHN
653[ ] |a Non-standard audit opinions.
653[ ] |a Restatements.
653[ 0] |a Audit reporting lag.
653[0 ] |a Auditor–client negotiation.
700[ 0] |a Vivian, Wei Luo.
700[ 1] |a Mo, Phyllis L.L.
773[ 0] |t Acounting and business research |g 2016, Vol46, N.2
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