Purpose - This research investigates the effect of audit report lag on the cost of equity capital. We argue that an … extended audit report lag reduces the value of information and raises concerns for investors, resulting in an increased cost of … equity capital. Design/methodology/approach - We hypothesize that audit report lag increases the firm cost of equity capital …

Purpose - This research investigates the effect of audit report lag on the cost of equity capital. We argue that an … extended audit report lag reduces the value of information and raises concerns for investors, resulting in an increased cost of … equity capital. Design/methodology/approach - We hypothesize that audit report lag increases the firm cost of equity capital …

capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit report lag. Therefore …

study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach … consist of 1,813 firm-years. We find that the tax risk has no effect on audit report lag. This finding holds up when one …

This study investigates the impact of ownership structure on firms' audit report lag. The research sampled 102 Saudi … additional factors influencing audit report lag. Thus, reducing the financial reporting lag may mitigate information asymmetry …