Audit Reports Timeliness: Empirical Evidence from Jordan

Counterintuitive Evidence from Brazil’s Audit Reports

Disclosure of non-audit services in annual reports and auditor independence: Evidence from Italy

This article explores recent regulatory reforms in Italy and analyzes the fi rst-time application of mandatory disclosure in annual reports of audit and non-audit fees. This information can convey to readers of fi nancial statements an indication of auditor independence (in appearance). An empirical analysis is conducted on annual reports of 239 Italian listed companies for the year 2007. The m...

The Impact of Internal Corporate Governance on the Timeliness of Financial Reports of Jordanian Firms: Evidence using Audit and Management Report Lags

This study explores the influence of board independence, board size, CEO duality, board diligence, board financial expertise and presence of audit committee as well as the type of sector on the timeliness of financial reports among selected Jordanian companies. The timeliness of the financial reports is measured by audit report lag (ARL) and management report lag (MRL). This study covers 112 fi...

Local Government Annual Reports: Australian Empirical Evidence on Recipients

In Australia, a common conceptual framework for general purpose financial reporting has been adopted for use by both the private and public sectors. This framework is based on a 'user needs' model and emphasises the provision of information for users who are dependent on general purpose financial reports for the purpose of decision making. Critics of the framework, as it applies to the public s...

An Empirical Analysis on Effects of Internal Control System on Tax Revenue Audit Performance; Evidence from Ethiopian Ministry of Revenue South and Southwestern Districts

This study analysis the effects of internal control system on Tax revenue audit performance in Ministry of Revenue South and southwestern districts under explanatory research design. The study employed primary data sources and analyzed it using a multiple regression analysis on SATA 14 software. The regression analysis results exhibited that control activities, control environment and informati...