By J. Timothy Sale
This can be a refereed, educational study annual, dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a global viewpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of establishment firms, in addition to their impact at the schooling accountants world wide.
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Additional info for Advances in International Accounting, Volume 16 (Advances in International Accounting)
Association of audit delay and audit ﬁrm’s international links: Evidence from Bangladesh. Managerial Auditing Journal, 16(3), 129–133. International Finance Corporation (IFC) (1999). Emerging stock markets fact book. Washington, DC. , & Tsui, J. (1999). Determinants of audit report lag: Further evidence from Hong Kong. Accounting and Business Research, 30(1), 17–28. Karim, A. , & Moizer, P. (1996). Determinants of audit fees in Bangladesh. The International Journal of Accounting, 31(4), 497–509.
There is no evidence of association between audit lag and company ﬁnancial condition in any country. The 2nd stage regression model indicates that once audit lag is incorporated in the model, none of the other explanatory variables remain a signiﬁcant determinant of preliminary and total lags. This suggests that the time taken to submit the annual report to the Stock Exchange or to hold the annual general meeting depends on how quickly the reporting entity gets its opinion on its ﬁnal accounts from the auditors.
However, in Bangladesh, India and Pakistan such dichotomous classiﬁcation is not possible because “Big 5” international accounting ﬁrms are not well represented in these countries, especially in Bangladesh and Pakistan. However, several international audit ﬁrms have representatives who are selected based on domestic reputation, training and experience of senior audit personnel, and quality of audit services. Because of the problem associated with solely utilizing big vs. small categorization and its inherent subjectivity in South Asia, a continuous variable is used.