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A study on audit report timeliness: The Macedonian Stock Exchange

Author

Listed:
  • Srbinoska Dusica Stevcevska

    (University American College Skopje, School of Business Economics and Management, Skopje, North Macedonia)

  • Srbinoski Igor

    (University American College Skopje, School of Business Economics and Management, Skopje, North Macedonia)

Abstract

Financial statements reflect important information about the entity's financial position, operating performance, and cash flows and must be made available in a timely fashion to all interested factions to stimulate opportune business judgments.

Suggested Citation

  • Srbinoska Dusica Stevcevska & Srbinoski Igor, 2021. "A study on audit report timeliness: The Macedonian Stock Exchange," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 57(3), pages 234-254, September.
    • Handle: RePEc:vrs:ijomae:v:57:y:2021:i:3:p:234-254:n:5
    DOI: 10.2478/ijme-2021-0015
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    References listed on IDEAS

    as
    1. Stephen Owusu-Ansah, 2000. "Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange," Accounting and Business Research, Taylor & Francis Journals, vol. 30(3), pages 241-254.
    2. Wafa Al-Ghanem & Mohamed Hegazy, 2011. "An Empirical Analysis of Audit Delays and Timeliness of Corporate Financial Reporting in Kuwait," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 1(1), pages 73-90, June.
    3. Santanu Mitra & Donald R. Deis & Mahmud Hossain, 2009. "The association between audit fees and reported earnings quality in pre‐ and post‐Sarbanes‐Oxley regimes," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 8(3), pages 232-252, August.
    4. Jerry C.Y. Han & John J. Wild, 1997. "Timeliness of Reporting and Earnings Information Transfers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(3), pages 527-540, April.
    5. Erkki Laitinen & Teija Laitinen, 1998. "Qualified audit reports in Finland: evidence from large companies," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 639-653.
    6. Chambers, Ae & Penman, Sh, 1984. "Timeliness Of Reporting And The Stock-Price Reaction To Earnings Announcements," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 21-47.
    7. Francis, Jere R., 1984. "The effect of audit firm size on audit prices : A study of the Australian Market," Journal of Accounting and Economics, Elsevier, vol. 6(2), pages 133-151, August.
    8. Soltani, Bahram, 2002. "Timeliness of corporate and audit reports: Some empirical evidence in the French context," The International Journal of Accounting, Elsevier, vol. 37(2), pages 215-246.
    9. Stephen Owusu-Ansah & Stergios Leventis, 2006. "Timeliness of corporate annual financial reporting in Greece," European Accounting Review, Taylor & Francis Journals, vol. 15(2), pages 273-287.
    10. Kenneth B. Schwartz & Billy S. Soo, 1996. "The Association Between Auditor Changes and Reporting Lags," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 353-370, March.
    11. Ashton, Rh & Willingham, Jj & Elliott, Rk, 1987. "An Empirical-Analysis Of Audit Delay," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 275-292.
    12. Jerry C.Y. Han & John J. Wild, 1997. "Timeliness of Reporting and Earnings Information Transfers," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 24(3), pages 527-540.
    13. Dyer, Jc & Mchugh, Aj, 1975. "Timeliness Of Australian Annual-Report," Journal of Accounting Research, Wiley Blackwell, vol. 13(2), pages 204-219.
    14. Kross, W & Schroeder, Da, 1984. "An Empirical-Investigation Of The Effect Of Quarterly Earnings Announcement Timing On Stock Returns," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 153-176.
    15. Philip Brown & Glen W. Dobbie & Andrew B. Jackson, 2011. "Measures of the Timeliness of Earnings," Australian Accounting Review, CPA Australia, vol. 21(3), pages 222-234, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    audit opinion; annual reports; company size; financial indicators; Macedonian Stock Exchange; timeliness;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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