RT Journal Article
T1 Empirical Analysis of Delays in the Signing of Audit Reports in Spain
A1 Bonsón Ponte, Enrique
A1 Escobar Rodríguez, Tomás
A1 Borrero Domínguez, Cinta Rocío
K1 Audit delay
K1 Audit report
K1 Regulatory pressure
K1 Size
K1 Regulation
AB This study sets out to analyse the factors that determine delaysin the signing of audit reports. The delays are measured as afunction of the number of days that elapse from the closureof the accounting period until the date when the audit reportis signed. The study has been conducted in Spain, on 105companies of the Spanish continuous market, from 2002 to2005. The results obtained utilizing panel data methodologydemonstrate that the two factors characterizing the companiesthat present less audit delay are: classification to sectors thatare subject to regulatory pressure, such as the financial andenergy sectors; and the size of company relative to its sector.Variables such as audit firm, qualifications or regulatorychange show no significant relationship with audit delay in theSpanish context.
PB Wiley
YR 2008
FD 2008-07-01
LK https://hdl.handle.net/10272/27082
UL https://hdl.handle.net/10272/27082
LA eng
NO Bonsón‐Ponte, E., Escobar‐Rodríguez, T., & Borrero‐Domínguez, C. (2008). Empirical Analysis of Delays in the Signing of Audit Reports in Spain. International Journal of Auditing, 12(2), 129–140. https://doi.org/10.1111/j.1099-1123.2008.00375.x
DS Repositorio Institucional de la Universidad de Huelva
RD 1 jun 2026