The interrelation among accounting quality, timeliness and relevance

Kythreotis, Alexis; Constantinou, Constantinos

doi:10.1504/gber.2016.078677

Cited by 4 publications

(2 citation statements)

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“…Timely reporting is important to businesses and their stakeholders. It is an important qualitative characteristic of financial statements that demands the information to be available to the users as rapidly as possible (Kythreotis, and Constantinou, 2016;Soltani, 2002). The accounting profession, users of accounting information, regulatory and professional agencies have recognized timeliness of financial statements as an imperative property of financial accounting information.…”

Section: Introductionmentioning

confidence: 99%

Timeliness of Financial Reporting: The Examination of Auditor Tenure and Industry Specialization

Ismail¹,

Hashim²,

Tjahjadi³

et al. 2022

IJARBSS

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This study examines the effect of auditor tenure and industry specialization on financial reporting timeliness. Using evidence from the corporate report of public listed companies in Malaysia, the results from multivariate regression analysis show that audit firm tenure and industry specialization are associated with financial reporting timeliness. The findings show that audit tenure is positively associated with a timelier financial reporting, indicating a shorter audit period. This evidence is consistent with the knowledge spillover arguments. The results also indicate that industry specialist is linked with less timely financial reporting, in which the appointment of industry specialist would result in a longer period to complete audit, probably because a large number of clients to be handled. The result is robust even after including various controls namely auditor size, audit fees, audit committee size, CEO duality, financial year end, firm size, leverage, and growth. The evidence suggests that financial reporting timeliness can be improved by retaining incumbent auditor and selecting a non-industry specialist. This study contributes to the existing literature on the role of auditor in providing timely financial reports. The results of this study are useful for regulators in Malaysia as an input for their effort in setting the rules and regulation relating to auditor tenure to enhance the relevance of corporate reports produced by publicly listed firms.

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Section: Introductionmentioning

confidence: 99%

Timeliness of Financial Reporting: The Examination of Auditor Tenure and Industry Specialization

Ismail¹,

Hashim²,

Tjahjadi³

et al. 2022

IJARBSS

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“…Conversely, financial information is said to be irrelevant when there is a delay in reports' submission (Aktaş, 2011;Hwang et al, 2020;Wisna, 2015). When this occurs, the decision taken will not be useful on the assumption that the annual financial statements are not submitted on time by appropriate regulation (Aula & Budisusetyo, 2018;Kythreotis, 2016;Liyundira et al, 2019;Mathuva, 2019).…”

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Effect of Accounting Information Systems, Teamwork, and Internal Control on Financial Reporting Timeliness

Mardi¹,

Perdana²,

Suparno³

et al. 2020

JAFEB

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This study aims to analyze the factors affecting the timeliness of cooperative financial reporting. The methods of measurement and accountability of financial statements must be timely, as it is critical information for making decision. Factors related to accounting information system problems such as timeliness of financial reporting, accounting information systems, teamwork, and internal control were identified in the study as a model. The method in this research is quantitative by taking survey data. The data were processed using SPSS 25, with a model test and partial test to produce a study to analyze the factors that affect the timeliness of cooperative financial reporting. The samples consisted of 60 cooperatives from the city of Tangerang, in Indonesia. The correspondents have published financial reports for each period of the current year and were a legal entity. Furthermore, primary data were collected by a questionnaire using a Likert scale and analyzed by multiple linear regression. The results showed that the Accounting Information System, Teamwork, and Internal Control had a positive and significant effect on the Timeliness of Financial Report Submission. Therefore, the cooperative that prepares financial reports in a timely manner has applied the principles of accountability and transparency.

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Examining the value relevance of financial statements in European countries: the importance of legal origins on cross listing decisions

Kythreotis,

Christofi,

Soltani

2024

Cogent Business & Management

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The interrelation among accounting quality, timeliness and relevance

Cited by 4 publications

References 0 publications

Timeliness of Financial Reporting: The Examination of Auditor Tenure and Industry Specialization

Timeliness of Financial Reporting: The Examination of Auditor Tenure and Industry Specialization

Effect of Accounting Information Systems, Teamwork, and Internal Control on Financial Reporting Timeliness

Examining the value relevance of financial statements in European countries: the importance of legal origins on cross listing decisions

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