An empirical examination of the determinants of audit report delay in Libya

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 http://vuir.vu.edu.au/id/eprint/26136
Subjects Current > 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
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