Download Advances in International Accounting, Volume 16 (Advances in by J. Timothy Sale PDF

By J. Timothy Sale

This can be a refereed, educational study annual, dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a world standpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm companies, in addition to their impact at the schooling accountants around the world.

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Centre for International Education and Research in Accounting, University of Illinois at Urbana, Champaign. Gilling, D. M. (1977). Timeliness in corporate reporting: Some further comment. Accounting and Business Research, 7(Winter), 34–36. , & Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence. Accounting Review, 57(3), 486–508. Greene, W. H. (1991). Econometric analysis. New York: MacMillan. Gujrati, D. N. (1995). ). New York: McGraw-Hill International. , & Mason, R.

Small categorization and its inherent subjectivity in South Asia, a continuous variable is used. The variable is the factor score extracted from three variables namely audit fees (AUDFEE), number of entities audited by an audit firm (NUMFIRM) and a dummy variable of small (zero) or large (one) based on international linkage (branch office of a Big 5 accounting firm/linkage via local firm) and local reputation. In doing such categorization, advice from academics was sought to minimize researcher’s subjectivity.

Reporting Lag Operational definition of reporting lag varies in the literature depending on the research design and context. Following Dyer and McHugh (1975), Courtis (1976) 24 KAMRAN AHMED and Whittred (1980), and based on the availability of information, the following three reporting lags have been defined: (1) Audit lag (ADLAG) – interval of days between the balance sheet closing date and the signed date of the auditor’s report stated in the corporate annual report. 3 (3) Total lag (TOTLAG) – interval of days between the balance sheet closing date and the date of the AGM.

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