This study examines whether earnings announcement timing is associated with earnings management. Unlike prior studies, we partition earnings reporting delay into two separate components: audit report lag and management discretionary lag. Using recent data, we find that less earnings management...

Investors and the US SEC are interested in the impact of nonaudit fees on the economic bonding between auditors and their clients and in the role of audit committees in monitoring this economic bonding. The results of this study show a negative association between audit committee effectiveness...