Baldacchino, Peter J.; Grech, Loraine; Farrugia, Konrad; … - In: Contemporary issues in finance : current challenges …, (pp. 161-182). 2016
This paper investigates the audit report lag (ARL) in statutory audits. It tests a number of factors that may influence the ARL in 375 Maltese companies in the years 2006–2010. A mixed-methods research methodology is adopted, whereby company financial statements over the period are examined....