This paper analyzes the factors that affect delays in the signing of audit reports. Audit delays are measured by the number of days that elapse from the end of the financial year until the date when the auditor report is signed. Previous studies of audit delays in various countries are reviewed,...

The objective of this paper is to examine various determinants of compliance with IASs using a significantly larger and more random representative sample of 281 Egyptian listed annual reports. The analysis is extensive, including the use of relative total and partial indices. The multivariate...