Concepedia

Audit Timing Decisions

Audit Timing Decisions is a systematic framework within audit planning that determines the optimal scheduling of audit procedures by specifying when evidence should be gathered and evaluations conducted, distinguishing it from other audit planning components through its focus on temporal allocation of audit efforts.

147

Publications

9.5K

Citations

292

Authors

165

Institutions

Publications per year

2017–2026

50

Parents

Publications

147

Agency Problems, Auditing, and the Theory of the Firm: Some Evidence

Ross L. Watts, Jerold L. Zimmerman · The Journal of Law and Economics · 1983 · 1.3K citations · Full text

, , +11

An Empirical Analysis of Audit Delay

Robert H. Ashton, John J. Willingham, Robert Elliott · Journal of Accounting Research · 1987 · 499 citations

, , +17

Audit delay and the timeliness of corporate reporting*

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

, , +14

An Examination of Audit Delay: Further Evidence from New Zealand

Charles Carslaw, Steven E. Kaplan · Accounting and Business Research · 1991 · 334 citations

, , +14

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 147

Authors

292

  1. TA
    Tamara A. Lambert

    Lehigh University, United States

    6 publications · 377 citations

    6

    h-index

  2. JF
    Joseph F. Brazel

    North Carolina State University, United States

    4 publications · 259 citations

    4

    h-index

  3. ID
    I Dewa Nyoman Wiratmaja

    Udayana University, Indonesia

    3 publications · 54 citations

    3

    h-index

  4. HT
    Hun‐Tong Tan

    Nanyang Technological University, Singapore

    3 publications · 115 citations

    3

    h-index

  5. MS
    Myungsoo Son

    California State University, Fullerton, United States

    3 publications · 107 citations

    3

    h-index

1–5 of 292

Institutions

165

  1. University of Kansas

    Lawrence, United States

    5 h-index

    5 publications

    353 citations

  2. UNSW Sydney

    Sydney, Australia

    4 h-index

    6 publications

    122 citations

  3. North Carolina State University

    Raleigh, United States

    4 h-index

    5 publications

    469 citations

  4. Lehigh University

    Bethlehem, United States

    4 h-index

    4 publications

    281 citations

  5. Northern University of Malaysia

    Jitra, Malaysia

    4 h-index

    7 publications

    491 citations

  6. City University of Hong Kong

    Hong Kong, Hong Kong

    3 h-index

    5 publications

    681 citations

  7. College of Accounting

    Ljubljana, Slovenia

    3 h-index

    3 publications

    66 citations

  8. Nanyang Technological University

    Singapore, Singapore

    3 h-index

    4 publications

    167 citations

1–8 of 165

Venues

  1. SSRN Electronic Journal

    Repository · 12 publications · 352 citations

    11

    h-index

  2. Auditing A Journal of Practice & Theory

    AJPT · 10 publications · 847 citations

    10

    h-index

  3. Contemporary Accounting Research

    CAR · 6 publications · 822 citations

    6

    h-index

  4. Managerial Auditing Journal

    MAJ · 6 publications · 304 citations

    6

    h-index

  5. Advances in Accounting

    6 publications · 366 citations

    6

    h-index

1–5