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- 2018-01-31 发布于浙江
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Preliminary announcements mostly T
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made soon after audit C
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By David Lont and Yuan Sun E
David Lont is a senior lecturer in accounting at the University of Otago. Yuan Sun recently completed her honours degree in accounting
at the University of Otago.
Several studies investigate the factors that explain the length of of 1 indicates that audit report is signed one day after the
time it takes to audit a company. However, little is known about preliminary announcement is made. We note that there has not
the association between the preliminary announcement date been a change for the median audit lags over th
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