An empirical examination of the determinants of audit report delay in Libya
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Eghliaow, Salem Mohamed (2013) An empirical examination of the determinants of audit report delay in Libya. PhD thesis, Victoria University.
Abstract
Financial statements communicate crucial information about the financial health of a company. Financial statements must be made available to stakeholders in time so that they can use the information to make important decisions. However, the timely release of a financial report can be impeded by a range of factors. This study is concerned with audit delay or the delay caused in financial reporting due to the time taken by auditors to review and approve financial statements submitted by companies in Libya.
| Item type | Thesis (PhD thesis) |
| URI | https://vuir.vu.edu.au/id/eprint/26136 |
| Subjects | Historical > FOR Classification > 1501 Accounting, Auditing and Accountability Historical > Faculty/School/Research Centre/Department > College of Business |
| Keywords | financial statements, audits, auditing, company reports, companies, Libya |
| Download/View statistics | View download statistics for this item |
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