Determinants of audit report lag in the banking industry : updated evidence
Year of publication: |
2014
|
---|---|
Authors: | Alali, Fatima A. ; Elder, Randal J. |
Published in: |
International journal of accounting, auditing and performance evaluation : IJAAPE. - Olney, Bucks. : Inderscience Enterprises, ISSN 1740-8008, ZDB-ID 2151669-8. - Vol. 10.2014, 4, p. 364-394
|
Subject: | audit report lag | ARL | banks | Sarbanes-Oxley Act | SOX | Federal Deposit Insurance Corporation Improvement Act | FDICIA | regulatory change | economic change | accounting | auditing | Internes Kontrollsystem | Internal control | Einlagensicherung | Deposit insurance | Wirtschaftsprüfung | Financial audit | Bank | Bankenregulierung | Bank regulation | Bankrecht | Banking law | Jahresabschlussprüfung | Financial statement audit |
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