'An Empirical Analysis Of Audit Delay In Turkey '

Autor:	Ferhan Emir Tuncay, Aslı Türel
Rok vydání:	2016
Předmět:	Auditor's report Leverage (finance) business.industry Net income health services administration Accounting General Medicine Business Audit Accounting period
Zdroj:	Annales Universitatis Apulensis Series Oeconomica. 2:97-105
ISSN:	2344-4975 1454-9409
DOI:	10.29302/oeconomica.2016.18.2.7
Popis:	The main purpose of this study is to examine the factors that affect delays in the signing of audit reports in Turkey. The audit delay is measured as a function of the number of days that elapse from the accounting period until the date when the audit report is signed. This study utilizes a sample of 508 firms listed on the Borsa Istanbul in 2013. The findings indicate that the companies that report net income, that have standard audit opinion release their audited financial statements earlier. Variables such as auditor firm and leverage show no significant relationship with audit delay.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::496aa4c5793e3ed7e4c18f2d8cc383d8 https://doi.org/10.29302/oeconomica.2016.18.2.7 Zobrazit plný text záznamu