Board of Director Characteristics and Audit Report Lag: Australian Evidence

Board of Director Characteristics and Audit Report Lag: Australian Evidence

This study examines whether board of director's independence, financial expertise, gender, corporate governance experience and diligence impact the audit report lag exhibited by Australian publicly listed firms. Using a pooled sample of 500 firm-year observations obtained from the Australian Se...

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Bibliographic Details
Main Authors: Singh, Harjinder, Sultana, Nigar
Format: Journal Article
Published: Virtus Interpress 2012
Subjects:
Corporate governance
board of directors and timeliness of financial reporting
audit report lag
Online Access:http://hdl.handle.net/20.500.11937/33739

Internet

http://hdl.handle.net/20.500.11937/33739

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