Concepedia

Reporting Lag Analysis

Reporting Lag Analysis is a methodological framework within performance reporting that systematically identifies, quantifies, and interprets temporal discrepancies between the occurrence of organizational performance events and their formal disclosure, thereby distinguishing itself from reactive reporting practices by enabling proactive evaluation of information timeliness.

64

Publications

3.7K

Citations

156

Authors

96

Institutions

Publications per year

2017–2026

30

Parents

Publications

64

Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements

Anne Chambers, Stephen H. Penman · Journal of Accounting Research · 1984 · 725 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

The Association Between Auditor Changes and Reporting Lags*

Kenneth B. Schwartz, Billy S. Soo · Contemporary Accounting Research · 1996 · 226 citations

, , +17

Responses by Australian auditors to the global financial crisis

Yang Xu, Elizabeth Carson, Neil Fargher et al. · Accounting and Finance · 2011 · 171 citations

, , +11

An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research

John L. Abernathy, Michael Barnes, Chad M. Stefaniak et al. · International Journal of Auditing · 2016 · 162 citations

, , +14

1–5 of 64

Authors

156

  1. KN
    Ku Nor Izah Ku Ismail

    Northern University of Malaysia, Malaysia

    4 publications · 221 citations

    4

    h-index

  2. HY
    Ho Young Lee

    Yonsei University, South Korea

    2 publications · 117 citations

    2

    h-index

  3. KB
    Kenneth B. Schwartz

    Boston College, United States

    2 publications · 244 citations

    2

    h-index

  4. NA
    Nor Asma Lode

    Northern University of Malaysia, Malaysia

    2 publications · 122 citations

    2

    h-index

  5. RC
    Roy Chandler

    Cardiff University, United Kingdom

    2 publications · 99 citations

    2

    h-index

1–5 of 156

Institutions

96

  1. Northern University of Malaysia

    Jitra, Malaysia

    5 h-index

    9 publications

    440 citations

  2. Yonsei University

    Seoul, South Korea

    3 h-index

    8 publications

    359 citations

  3. Hong Kong Baptist University

    Hong Kong, Hong Kong

    2 h-index

    2 publications

    142 citations

  4. University of Business and Technology

    Jeddah, Saudi Arabia

    2 h-index

    3 publications

    75 citations

  5. California State University, Fullerton

    Fullerton, United States

    2 h-index

    3 publications

    93 citations

  6. Cardiff University

    Cardiff, United Kingdom

    2 h-index

    2 publications

    99 citations

  7. Manouba University

    Manouba, Tunisia

    1 h-index

    2 publications

    52 citations

  8. Kwame Nkrumah University of Science and Technology

    Kumasi, Ghana

    1 h-index

    1 publications

    16 citations

1–8 of 96

Venues

  1. Cogent Business & Management

    4 publications · 101 citations

    4

    h-index

  2. Journal of Emerging Technologies in Accounting

    4 publications · 111 citations

    4

    h-index

  3. SSRN Electronic Journal

    Repository · 4 publications · 76 citations

    4

    h-index

  4. Managerial Auditing Journal

    MAJ · 3 publications · 267 citations

    3

    h-index

  5. Journal of Accounting Research

    JAR · 3 publications · 796 citations

    3

    h-index

1–5