Concepedia

Audit Report Lag

Audit Report Lag is a temporal metric in auditing research that denotes the duration between a company's fiscal year-end and the issuance date of its formal audit report, distinguishing it from other reporting timelines by specifically measuring the elapsed time attributable to the external audit process.

231

Publications

12.7K

Citations

442

Authors

230

Institutions

Publications per year

2017–2026

128

Variants

Audit DelayAudit Reporting Lag

Parents

Publications

231

Additional Evidence on Audit Report Lag

W. Robert Knechel, Jeff L. Payne · Auditing A Journal of Practice & Theory · 2001 · 504 citations

, , +13

Audit delay and the timeliness of corporate reporting*

Robert H. Ashton, Paul R. Graul, James D. Newton · Contemporary Accounting Research · 1989 · 411 citations

, , +14

DETERMINANTS OF AUDIT FEES FOR QUOTED UK COMPANIES

Philip A. Chan, Mahmoud Ezzamel, David Gwilliam · Journal of Business Finance &amp Accounting · 1993 · 408 citations

, , +10

Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags

W. Robert Knechel, Divesh S. Sharma · Auditing A Journal of Practice & Theory · 2012 · 336 citations

, , +17

Audit firm industry specialization and the audit report lag

Ahsan Habib, Md. Borhan Uddin Bhuiyan · Journal of International Accounting Auditing and Taxation · 2011 · 282 citations

, , +13

1–5 of 231

Authors

442

  1. AH
    Ahsan Habib

    Massey University, New Zealand

    8 publications · 755 citations

    8

    h-index

  2. HK
    Hichem Khlif

    University of Sfax, Tunisia

    5 publications · 181 citations

    5

    h-index

  3. MD
    Mai Dao

    International Monetary Fund, United States

    5 publications · 263 citations

    5

    h-index

  4. JL
    John L. Abernathy

    Kennesaw State University, United States

    4 publications · 412 citations

    4

    h-index

  5. HY
    Ho Young Lee

    Yonsei University, South Korea

    4 publications · 289 citations

    4

    h-index

1–5 of 442

Institutions

230

  1. Northern University of Malaysia

    Jitra, Malaysia

    9 h-index

    20 publications

    1.1K citations

  2. Massey University

    Palmerston North, New Zealand

    8 h-index

    14 publications

    1K citations

  3. University of Sfax

    Sfax, Tunisia

    5 h-index

    8 publications

    276 citations

  4. University of Toledo

    Toledo, United States

    5 h-index

    6 publications

    315 citations

  5. College of Accounting

    Ljubljana, Slovenia

    5 h-index

    7 publications

    913 citations

  6. Kennesaw State University

    Kennesaw, United States

    5 h-index

    6 publications

    1.1K citations

  7. Yonsei University

    Seoul, South Korea

    5 h-index

    10 publications

    531 citations

  8. American University in Cairo

    Cairo, Egypt

    4 h-index

    4 publications

    248 citations

1–8 of 230

Venues

  1. Auditing A Journal of Practice & Theory

    AJPT · 14 publications · 2K citations

    13

    h-index

  2. International Journal of Auditing

    IJA · 13 publications · 1.4K citations

    13

    h-index

  3. SSRN Electronic Journal

    Repository · 12 publications · 435 citations

    11

    h-index

  4. Managerial Auditing Journal

    MAJ · 8 publications · 677 citations

    8

    h-index

  5. Accounting Horizons

    6 publications · 349 citations

    6

    h-index

1–5