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Full Description
Why do some firms report financial results promptly while others delay? This book investigates this question through a detailed analysis of how audit quality shapes the speed and credibility of corporate financial disclosures. Blending rigorous academic research with real-world relevance, the book examines key variables from audit quality to firm characteristics that affect reporting timelines. Designed for scholars, accounting professionals, and postgraduate students, this insightful volume sheds light on the often-overlooked role of auditors in promoting timely and transparent financial communication. It is a vital resource for anyone interested in financial reporting, audit regulation, and corporate accountability.
