Audit reports timeliness: Empirical evidence from Tunisia

Timeliness of corporate annual financial reports is considered to be a critical and important factor affecting the usefulness of information that is made available to external users. The purpose of this paper is to examine the relationship between corporate governance, external auditor’s characteris...

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Autores principales:	Imen Fakhfakh Sakka, Anis Jarboui
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2016
Materias:	timeliness corporate governance external auditor’s characteristics Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/534c36e4403e44f4954122da84ea1fc0
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spelling	oai:doaj.org-article:534c36e4403e44f4954122da84ea1fc02021-12-02T14:35:45ZAudit reports timeliness: Empirical evidence from Tunisia2331-197510.1080/23311975.2016.1195680https://doaj.org/article/534c36e4403e44f4954122da84ea1fc02016-12-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2016.1195680https://doaj.org/toc/2331-1975Timeliness of corporate annual financial reports is considered to be a critical and important factor affecting the usefulness of information that is made available to external users. The purpose of this paper is to examine the relationship between corporate governance, external auditor’s characteristics index, and timeliness in light of the recent amendments to the Financial Security Law (2005) in Tunisia. The paper uses panel data methodology of 28 Tunisian companies listed on the Tunisian Stock Exchange over the period 2006–2013. This study concludes that the good structures of corporate governance play a key role in improving the quality of timeliness of financial reports. As for the empirical tests, they appear to indicate that whenever the audit report publication date proves to be short, the external auditor’s characteristics index is discovered to be high.Imen Fakhfakh SakkaAnis JarbouiTaylor & Francis Grouparticletimelinesscorporate governanceexternal auditor’s characteristicsBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 3, Iss 1 (2016)
institution	DOAJ
collection	DOAJ
language	EN
topic	timeliness corporate governance external auditor’s characteristics Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	timeliness corporate governance external auditor’s characteristics Business HF5001-6182 Management. Industrial management HD28-70 Imen Fakhfakh Sakka Anis Jarboui Audit reports timeliness: Empirical evidence from Tunisia
description	Timeliness of corporate annual financial reports is considered to be a critical and important factor affecting the usefulness of information that is made available to external users. The purpose of this paper is to examine the relationship between corporate governance, external auditor’s characteristics index, and timeliness in light of the recent amendments to the Financial Security Law (2005) in Tunisia. The paper uses panel data methodology of 28 Tunisian companies listed on the Tunisian Stock Exchange over the period 2006–2013. This study concludes that the good structures of corporate governance play a key role in improving the quality of timeliness of financial reports. As for the empirical tests, they appear to indicate that whenever the audit report publication date proves to be short, the external auditor’s characteristics index is discovered to be high.
format	article
author	Imen Fakhfakh Sakka Anis Jarboui
author_facet	Imen Fakhfakh Sakka Anis Jarboui
author_sort	Imen Fakhfakh Sakka
title	Audit reports timeliness: Empirical evidence from Tunisia
title_short	Audit reports timeliness: Empirical evidence from Tunisia
title_full	Audit reports timeliness: Empirical evidence from Tunisia
title_fullStr	Audit reports timeliness: Empirical evidence from Tunisia
title_full_unstemmed	Audit reports timeliness: Empirical evidence from Tunisia
title_sort	audit reports timeliness: empirical evidence from tunisia
publisher	Taylor & Francis Group
publishDate	2016
url	https://doaj.org/article/534c36e4403e44f4954122da84ea1fc0
work_keys_str_mv	AT imenfakhfakhsakka auditreportstimelinessempiricalevidencefromtunisia AT anisjarboui auditreportstimelinessempiricalevidencefromtunisia
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Audit reports timeliness: Empirical evidence from Tunisia

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