Audit reports timeliness: Empirical evidence from Tunisia

Timeliness of corporate annual financial reports is considered to be a critical and important factor affecting the usefulness of information that is made available to external users. The purpose of this paper is to examine the relationship between corporate governance, external auditor’s characteris...

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Bibliographic Details
Main Authors: Imen Fakhfakh Sakka, Anis Jarboui
Format: Article
Language:English
Published: Taylor & Francis Group 2016-12-01
Series:Cogent Business & Management
Subjects:
Online Access:http://dx.doi.org/10.1080/23311975.2016.1195680