Construct · 1 fields · 1 citations

audit report lag: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Auditing

the time between a fiscal year end and the date of the auditor's report.

In auditing, audit report lag refers to the time between a fiscal year end and the date of the auditor's report. This meaning comes from Ashton (1987) in Journal of Accounting Research.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone construct

References

Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An Empirical Analysis of Audit Delay. Journal of Accounting Research, 25(2), 275. https://doi.org/10.2307/2491018

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