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An empirical examination of the determinants of audit report delay in France

Author

Listed:
  • Nouha Khoufi
  • Walid Khoufi

Abstract

Purpose - This study aims to investigate the determinants of delay in publishing audited reports. Design/methodology/approach - The research is conducted on a sample of French listed companies, covering the period of five years (from 2010 to 2014). The authors use pooled ordinary least squares regression analysis, modeling audit delay as a function of the following explanatory variables relating to the attributes of companies and their auditors. Findings - A statistically significant association is found between audit delay and type of audit firm, audit opinion, firm size, the month of year-end and profitability. The results suggest that audit delay lag is reduced by appointing an international audit firm but is extended by aspects of qualified audit opinion. Originality/value - The contribution of this paper is to investigate audit report in a developed capital market by taking advantage of access to proprietary data on audit timing and audit opinion. This allowed to overcome some of the problems of data quality that inhibit importing research methods from France to other advanced capital markets.

Suggested Citation

  • Nouha Khoufi & Walid Khoufi, 2018. "An empirical examination of the determinants of audit report delay in France," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 33(8/9), pages 700-714, October.
    • Handle: RePEc:eme:majpps:maj-02-2017-1518
    DOI: 10.1108/MAJ-02-2017-1518
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    Citations

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    Cited by:

    1. Yan Luo & Steven E. Salterio, 2021. "Toward an Archival Measure of the Likelihood of Auditor‐Client Management Negotiation: An Exploration of the Audit Lag Measures Conjecture†," Accounting Perspectives, John Wiley & Sons, vol. 20(1), pages 109-143, March.
    2. Susana Escaloni & Mercedes Mareque, 2021. "Audit Report Lag. Differential Analysis between Spanish SMEs and Non-SMEs," Sustainability, MDPI, vol. 13(22), pages 1-21, November.
    3. Beylem Çelik & Gökhan Özer & Abdullah Kürşat Merter, 2023. "The Effect of Ownership Structure on Financial Reporting Timeliness: An Implementation on Borsa Istanbul," SAGE Open, , vol. 13(4), pages 21582440231, November.

    More about this item

    Keywords

    France; Audit delay; Audit reports; Timeliness of financial reporting; M4;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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