AN EMPIRICAL ANALYSIS OF AUDIT DELAY IN TURKEY

Aslı TÜREL and Ferhan Emir Tuncay

Annales Universitatis Apulensis Series Oeconomica, 2016, vol. 2, issue 18, 7

Abstract: 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.

Keywords: Audit Delay; Financial Reporting; Turkey (search for similar items in EconPapers)
JEL-codes: M42 (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations:

Downloads: (external link)
http://oeconomica.uab.ro/upload/lucrari/1820162/07.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2016:i:18:p:7

Access Statistics for this article

More articles in Annales Universitatis Apulensis Series Oeconomica from Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
Bibliographic data for series maintained by Dan-Constantin Danuletiu ().