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Croatian Operational Research Review, Vol.5 No.1 Ožujak 2014.

Izvorni znanstveni članak

Finding determinants of audit delay by pooled OLS regression analysis

Tina Vuko   ORCID icon ; University of Split, Split, Croatia
Marko Čular ; University of Split, Split, Croatia

Puni tekst: engleski, pdf (200 KB) str. 81-91 preuzimanja: 1.709* citiraj
Vuko, T., Čular, M. (2014). Finding determinants of audit delay by pooled OLS regression analysis. Croatian Operational Research Review, 5(1), 81-91. Preuzeto s

The aim of this paper is to investigate determinants of audit delay. Audit delay is measured as the length of time (i.e. the number of calendar days) from the fiscal year-end to the audit report date. It is important to understand factors that influence audit delay since it directly affects the timeliness of financial reporting. The research is conducted on a sample of Croatian listed companies, covering the period of four years (from 2008 to 2011). We use pooled OLS regression analysis, modelling audit delay as a function of the following explanatory variables: audit firm type, audit opinion, profitability, leverage, inventory and receivables to total assets, absolute value of total accruals, company size and audit committee existence. Our results indicate that audit committee existence, profitability and leverage are statistically significant determinants of audit delay in Croatia.

Ključne riječi
audit delay; timeliness of corporate reporting; listed companies

Hrčak ID: 120194


Posjeta: 1.997 *