@article{10272/27082,
year = {2008},
month = {7},
url = {https://hdl.handle.net/10272/27082},
abstract = {This study sets out to analyse the factors that determine delays
in the signing of audit reports. The delays are measured as a
function of the number of days that elapse from the closure
of the accounting period until the date when the audit report
is signed. The study has been conducted in Spain, on 105
companies of the Spanish continuous market, from 2002 to
2005. The results obtained utilizing panel data methodology
demonstrate that the two factors characterizing the companies
that present less audit delay are: classification to sectors that
are subject to regulatory pressure, such as the financial and
energy sectors; and the size of company relative to its sector.
Variables such as audit firm, qualifications or regulatory
change show no significant relationship with audit delay in the
Spanish context.},
publisher = {Wiley},
keywords = {Audit delay},
keywords = {Audit report},
keywords = {Regulatory pressure},
keywords = {Size},
keywords = {Regulation},
title = {Empirical Analysis of Delays in the Signing of Audit Reports in Spain},
doi = {10.1111/j.1099-1123.2008.00375.x},
author = {Bonsón Ponte, Enrique and Escobar Rodríguez, Tomás and Borrero Domínguez, Cinta Rocío},
}