Audit report lag (ARL) is the length of time from a company's fiscal year‐end to the audit
report date, and is often viewed as the most important financial reporting timeliness …

We apply meta-analysis to a sample of 64 empirical studies to identify potential moderators
to the relationship between board, audit committee characteristics and voluntary disclosure …

This paper provides a meta‐analysis of the determinants of audit report lag, defined as the
period between a company's fiscal year end and the audit report date. We group the meta …

'Written with much wry humor, the book–which is filled with practical advice, from how to treat
sources, to why correct referencing is important–will be as enjoyable for an experienced …

This paper assesses the extent of corporate governance voluntary disclosure and the impact
of a comprehensive set of corporate governance (CG) attributes (board composition, board …

Purpose–The purpose of this paper is to employ agency theory to identify the determinants
of the audit delay among Palestinian companies listed on Palestine Stock Exchange (PSE) …

This study investigates whether and to what extent publicly listed corporations voluntarily
comply with and disclose recommended good corporate governance (CG) practices, and …

Purpose–There are three main purposes of this study which are: first, to review the literature
on audit report lag (ARL) and its determinants; second, to measure the extent of ARL in a …

This article reports the results of an empirical investigation of the timeliness of annual reports
of an unbalanced panel of 231 firms-years of financial and nonfinancial companies listed on …

Purpose–This study seeks to examine the key factors that affect the timeliness of corporate
internet reporting (CIR) by the Egyptian listed corporations on the Cairo and Alexandria …