Araştırma Makalesi
BibTex RIS Kaynak Göster

Yıl 2023, Cilt: 17 Sayı: 1, 87 - 91, 30.07.2023

Gökhan Özer Abdullah Kürşat Merter Yavuz Selim Balcıoğlu

https://doi.org/10.17261/Pressacademia.2023.1759

Öz

Kaynakça

  • Abernathy, J. L., Barnes, M., Stefaniak, C., & Weisbarth, A. (2017). An international perspective on audit report lag: A synthesis of the literature and opportunities for future research. International Journal of Auditing, 21(1), 100-127.
  • Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(2), 217-226.
  • Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 275-292.
  • Bamber, E. M., Bamber, L. S., & Schoderbek, M. P. (1993). Audit structure and other determinants of audit report lag: An empirical analysis. Auditing, 12(1), 1-15.
  • Cao, J., Chen, F., & Higgs, J. L. (2016). Late for a very important date: Financial reporting and audit implications of late 10-K filings. Review of Accounting Studies, 21, 633-671.
  • DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2-3), 275-326.
  • Givoly, D., & Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence. Accounting Review, 486-508.
  • Habib, A., Bhuiyan, M. B. U., Huang, H. J., & Miah, M. S. (2019). Determinants of audit report lag: A meta‐analysis. International Journal of Auditing, 23(1), 20-44.
  • Harzing, A. W., & Alakangas, S. (2016). Google Scholar, Scopus and the Web of Science: a longitudinal and cross-disciplinary comparison. Scientometrics, 106, 787-804.
  • Kim, J., Nicolaou, A. I., & Vasarhelyi, M. A. (2013). The impact of enterprise resource planning (ERP) systems on the audit report lag. Journal of Emerging Technologies in Accounting, 10(1), 63-88.
  • Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing, 32(1), 385-421.
  • Leventis, S., Weetman, P., & Caramanis, C. (2005). Determinants of audit report lag: Some evidence from the Athens Stock Exchange. International Journal of Auditing, 9(1), 45-58.
  • Mongeon, P., & Paul-Hus, A. (2016). The journal coverage of Web of Science and Scopus: a comparative analysis. Scientometrics, 106, 213-228.
  • Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets: Empirical evidence from the Zimbabwe Stock Exchange. Accounting and Business Research, 30(3), 241-254.
  • Gökhan, Ö. Z. E. R., & MERTER, A. K. (2022). Denetim komitesi özelliklerinin finansal raporlama zamanlılığına etkisi: bist’te bir uygulama. Muhasebe Bilim Dünyası Dergisi, 22, 228-248.
  • Mitskinis, D., Drogalas, G., Nerantzidis, M., & Karagiorgos, A. (2022). Audit Committee and Audit Report Lag: A Literature Review. In International Conference on Business and Economics-Hellenic Open University (Vol. 2, No. 1).

FINANCIAL REPORTING TIMELINESS: A SCOPE REVIEW OF CURRENT LITERATURE

Yıl 2023, Cilt: 17 Sayı: 1, 87 - 91, 30.07.2023

Gökhan Özer Abdullah Kürşat Merter Yavuz Selim Balcıoğlu

https://doi.org/10.17261/Pressacademia.2023.1759

Öz

Purpose- A key factor in ensuring that stakeholders can make well-informed decisions based on accurate and up-to-date information is financial reporting timeliness. This involves the timely release of financial statements, which are essential for providing investors, creditors, and other stakeholders with an overview of a company's financial status. Timely financial reporting allows stakeholders to react quickly to changes in a company's financial situation and make informed investment decisions. It also helps to build trust and confidence in a company's management and financial reporting processes, ultimately leading to greater transparency and accountability. This study aims to provide a scope review of current literature on financial reporting timeliness by analyzing the number of publications on this topic in Web of Science.
Methodology- A systematic search of academic databases and search engines was conducted using keywords such as "financial reporting timeliness," "audit report lag" and "audit report delay".
Findings- We found that there are more than 150 publications on the topicality of financial reporting on the Web of Science alone from 2012-2023. Over the past few years, there has been a steady and consistent increase in the number of publications dedicated to exploring the topic of financial reporting timeliness, specifically focusing on the audit report lag.
Conclusion- The review highlights key themes, including factors contributing to audit report delays, the impact of audit report delays on financial reporting timeliness, and potential solutions for improving audit report timeliness. The findings reveal that audit report delays can have significant consequences for financial reporting timeliness, and consequently, for stakeholders' decision-making processes. This scope review underscores the importance of addressing audit report delays to maintain timely financial reporting and proposes future research directions for further exploration.

Anahtar Kelimeler

Financial reporting timeliness audit report lag auidt report delay scope review

Kaynakça

  • Abernathy, J. L., Barnes, M., Stefaniak, C., & Weisbarth, A. (2017). An international perspective on audit report lag: A synthesis of the literature and opportunities for future research. International Journal of Auditing, 21(1), 100-127.
  • Al-Ajmi, J. (2008). Audit and reporting delays: Evidence from an emerging market. Advances in Accounting, 24(2), 217-226.
  • Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 275-292.
  • Bamber, E. M., Bamber, L. S., & Schoderbek, M. P. (1993). Audit structure and other determinants of audit report lag: An empirical analysis. Auditing, 12(1), 1-15.
  • Cao, J., Chen, F., & Higgs, J. L. (2016). Late for a very important date: Financial reporting and audit implications of late 10-K filings. Review of Accounting Studies, 21, 633-671.
  • DeFond, M., & Zhang, J. (2014). A review of archival auditing research. Journal of Accounting and Economics, 58(2-3), 275-326.
  • Givoly, D., & Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence. Accounting Review, 486-508.
  • Habib, A., Bhuiyan, M. B. U., Huang, H. J., & Miah, M. S. (2019). Determinants of audit report lag: A meta‐analysis. International Journal of Auditing, 23(1), 20-44.
  • Harzing, A. W., & Alakangas, S. (2016). Google Scholar, Scopus and the Web of Science: a longitudinal and cross-disciplinary comparison. Scientometrics, 106, 787-804.
  • Kim, J., Nicolaou, A. I., & Vasarhelyi, M. A. (2013). The impact of enterprise resource planning (ERP) systems on the audit report lag. Journal of Emerging Technologies in Accounting, 10(1), 63-88.
  • Knechel, W. R., Krishnan, G. V., Pevzner, M., Shefchik, L. B., & Velury, U. K. (2013). Audit quality: Insights from the academic literature. Auditing, 32(1), 385-421.
  • Leventis, S., Weetman, P., & Caramanis, C. (2005). Determinants of audit report lag: Some evidence from the Athens Stock Exchange. International Journal of Auditing, 9(1), 45-58.
  • Mongeon, P., & Paul-Hus, A. (2016). The journal coverage of Web of Science and Scopus: a comparative analysis. Scientometrics, 106, 213-228.
  • Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets: Empirical evidence from the Zimbabwe Stock Exchange. Accounting and Business Research, 30(3), 241-254.
  • Gökhan, Ö. Z. E. R., & MERTER, A. K. (2022). Denetim komitesi özelliklerinin finansal raporlama zamanlılığına etkisi: bist’te bir uygulama. Muhasebe Bilim Dünyası Dergisi, 22, 228-248.
  • Mitskinis, D., Drogalas, G., Nerantzidis, M., & Karagiorgos, A. (2022). Audit Committee and Audit Report Lag: A Literature Review. In International Conference on Business and Economics-Hellenic Open University (Vol. 2, No. 1).
Toplam 16 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm Makaleler
Yazarlar

Gökhan Özer 0000-0002-3255-998X

Abdullah Kürşat Merter 0000-0001-6874-1890

Yavuz Selim Balcıoğlu 0000-0002-4810-2351

Yayımlanma Tarihi 30 Temmuz 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 17 Sayı: 1

Kaynak Göster

APA Özer, G., Merter, A. K., & Balcıoğlu, Y. S. (2023). FINANCIAL REPORTING TIMELINESS: A SCOPE REVIEW OF CURRENT LITERATURE. PressAcademia Procedia, 17(1), 87-91. https://doi.org/10.17261/Pressacademia.2023.1759
AMA Özer G, Merter AK, Balcıoğlu YS. FINANCIAL REPORTING TIMELINESS: A SCOPE REVIEW OF CURRENT LITERATURE. PAP. Temmuz 2023;17(1):87-91. doi:10.17261/Pressacademia.2023.1759
Chicago Özer, Gökhan, Abdullah Kürşat Merter, ve Yavuz Selim Balcıoğlu. “FINANCIAL REPORTING TIMELINESS: A SCOPE REVIEW OF CURRENT LITERATURE”. PressAcademia Procedia 17, sy. 1 (Temmuz 2023): 87-91. https://doi.org/10.17261/Pressacademia.2023.1759.
EndNote Özer G, Merter AK, Balcıoğlu YS (01 Temmuz 2023) FINANCIAL REPORTING TIMELINESS: A SCOPE REVIEW OF CURRENT LITERATURE. PressAcademia Procedia 17 1 87–91.
IEEE G. Özer, A. K. Merter, ve Y. S. Balcıoğlu, “FINANCIAL REPORTING TIMELINESS: A SCOPE REVIEW OF CURRENT LITERATURE”, PAP, c. 17, sy. 1, ss. 87–91, 2023, doi: 10.17261/Pressacademia.2023.1759.
ISNAD Özer, Gökhan vd. “FINANCIAL REPORTING TIMELINESS: A SCOPE REVIEW OF CURRENT LITERATURE”. PressAcademia Procedia 17/1 (Temmuz 2023), 87-91. https://doi.org/10.17261/Pressacademia.2023.1759.
JAMA Özer G, Merter AK, Balcıoğlu YS. FINANCIAL REPORTING TIMELINESS: A SCOPE REVIEW OF CURRENT LITERATURE. PAP. 2023;17:87–91.
MLA Özer, Gökhan vd. “FINANCIAL REPORTING TIMELINESS: A SCOPE REVIEW OF CURRENT LITERATURE”. PressAcademia Procedia, c. 17, sy. 1, 2023, ss. 87-91, doi:10.17261/Pressacademia.2023.1759.
Vancouver Özer G, Merter AK, Balcıoğlu YS. FINANCIAL REPORTING TIMELINESS: A SCOPE REVIEW OF CURRENT LITERATURE. PAP. 2023;17(1):87-91.

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