Finding determinants of audit delay by pooled OLS regression analysis

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Vuko, Tina; Čular, Marko;
  • Publisher: Croatian Operational Research Society
  • Journal: Croatian Operational Research Review,volume 5,issue 1 (issn: 1848-0225, eissn: 1848-9931)
  • Publisher copyright policies & self-archiving
  • Subject: audit delay | listed companies | Applied mathematics. Quantitative methods | timeliness of corporate reporting | T57-57.97 | audit delay; timeliness of corporate reporting; listed companies
    mesheuropmc: health services administration | health care economics and organizations

The aim of this paper is to investigate determinants of audit delay. Audit delay is measured as the length of time (i.e. the number of calendar days) from the fiscal year-end to the audit report date. It is important to understand factors that influence audit delay sinc... View more
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