Advances in International Accounting, Volume 16 (Advances in by J. Timothy Sale

By J. Timothy Sale

It is a refereed, educational examine annual, dedicated to publishing articles approximately developments within the improvement of accounting and its similar disciplines from a world viewpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm agencies, in addition to their impact at the schooling accountants around the world.

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Dev. Range Mean Median St. Dev. Range Mean Median St. Dev. Range Mean Median St. Dev. 000 The Timeliness of Corporate Reporting Table 5. Descriptive Statistics on Explanatory Variables. score of audit fees, number of reporting entities audited by an audit firm and large vs. small audit firm. 33 34 KAMRAN AHMED transformation was undertaken to linearize the model (Maddala, 1977). This approach is consistent with Carslaw and Caplan (1991), Ng and Tai (1994) and Jaggi and Tsui (1999). Further, to assess the effect of collinearity among the explanatory variables in multiple regression estimation, Pearson’s correlation among continuous variables and Point Biserial correlation between continuous and dummy variables and between two dummy variables were computed.

1994). An empirical examination of the determinants of audit delay in Hong Kong. British Accounting Review, 26(1), 43–59. Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets: Empirical evidence from the Zimbabwe Stock Exchange. Accounting and Business Research, 30(3), 241–254. The Timeliness of Corporate Reporting 43 Sayeed, K. A. (1992). A global perspective of accounting education and certification process: Focus on Pakistan. In: K. ), International Handbook of Accounting Education and Certification (pp.

T-Value Total Sample Coeff. 000 a Predicted value from Eq. (1). 05 level. 01 level. ∗ power on audit lag, these variables were included separately in the regression model instead of the composite ZFCINDEX. 9 This suggests that firm’s financial condition is not a determinant of audit reporting lag in South Asia. Two possible reasons can be put forward to explain this lack of significance. First, in accordance with industrial development policy being pursued since the 1970s, state owned financial institutions 36 KAMRAN AHMED have provided long-term finance to a great majority of industrial and commercial entities in Bangladesh, India and Pakistan.

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