Determinants of audit report lag: further evidence from Hong Kong

Article Abstract:

A new study examines whether auditor firm technology and auditor business risk affects the audit report lag of Hong Kong companies. The study, based on 393 Hong Kong companies for the period 1991-93, uses financial condition and family control/ownership as substitutes for auditor business risk, and the structured/unstructured audit approach as a proxy for audit firm technology. Results show a positive link between the financial risk index and the audit report lag for Hong Kong companies, suggesting that longer audit delays may cause a weak financial condition.

Auditing, Hong Kong, Corporation reports, Company reports

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Association between independent non-executive directors, family control and financial disclosures in Hong Kong

Article Abstract:

Comprehensive financial disclosures used by corporate boards are examined to determine if they are positively associated with the number of independent non-executive directors on corporate boards.

Disclosure statements (Accounting)

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Research design issues in earnings management studies

Article Abstract:

Trade-offs linked to three commonly used research designs in earnings management literature are examined.

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