Audit Committee Characteristics and Audit Report Lag
This study seeks to determine whether audit committee compositional features are associated with the timeliness of financial reporting by Australian firms. Timeliness of financial reporting by firms, of which the length of an audit is a fundamental component, adds information content and impacts fir...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
Wiley-Blackwell
2015
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/4068 |