کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
1003710 | 937638 | 2013 | 14 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Effects of municipal, auditing and political factors on audit delay
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
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چکیده انگلیسی
We examine audit delay for financial statements prepared by Greek municipalities. Greece is an interesting setting because, despite the rigid regulatory framework that governs reporting, the penalties imposed in cases of non-compliance with regulatory deadlines are almost non-existent. We investigate specifications indicated by previous research but also municipal and political factors. Our results suggest a considerable variation in audit delay which is influenced by the political process under which municipalities operate and make decisions. We analyse further determinants of non-compliance and we analyse the characteristics of non-compliers separately. Political variables persist in explaining audit delay in terms of non-compliance.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Accounting Forum - Volume 37, Issue 1, March 2013, Pages 40-53
Journal: Accounting Forum - Volume 37, Issue 1, March 2013, Pages 40-53
نویسندگان
Sandra Cohen, Stergios Leventis,