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- W2142220879 abstract "International Financial Reporting Standards (IFRS) adoption by theEuropean Union is one of the biggest events in the history of financialreporting, making IFRS the most widely accepted financial reporting modelin the world. The issue of complexity of IFRS has become a major concernamong the preparers of financial statements, directors and auditors. SinceIFRS demands detailed disclosures, it requires more effort and time toconduct the audit. Investors need reliable and timely information in orderto take correct decisions, and auditing is the process that assures users ofthe reliability of the financial information that they require. This paperempirically examined whether IFRS adoption would affect audit lag. Also inthis paper we investigated the factors (company size, sign of income,opinion, auditor size, sector, gearing, auditor change) that may affect theaudit lag. In 2008 listed companies in the Istanbul Stock Exchange (ISE) arerequired to prepare their financial statements compatible with IFRSadopted by the European Union. Companies that listed in the ISE mustsubmit their separate financial statements within 10 weeks andconsolidated financial statements within 14 weeks of the financial yearend.The sample comprises 248 companies listed in the ISE during theperiod 2007 and 2008. The delays are measured as a function of thenumber of days that elapse from the closure of the accounting period untilthe date when the audit report is signed. In 2007, for solo financialstatement preparers 54% of them reported earlier than the expected 69thday after a company’s financial year-end. About 46% of the ISE listedcompanies reported late. In 2008, for solo financial statement preparers35% of them reported earlier than the expected 67th day after a company’sfinancial year-end. About 65% of the ISE listed companies reported late. In2007, for consolidated financial statement preparers 56% of them reported earlier than the expected 97th day after a company’s financialyear-end. About 46% of the ISE listed companies reported late. In 2008, forconsolidated financial statement preparers 49% of them reported earlierthan the expected 95th day after a company’s financial year-end. About51% of the ISE listed companies reported late. According to our preliminaryresults there is an increase in audit delay after IFRS adoption both for soloand consolidated financial statements.Keywords: IFRS, Financial Reporting, Audit Lag, Turkey, Timely Reporting." @default.
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- W2142220879 date "2013-05-10" @default.
- W2142220879 modified "2023-09-26" @default.
- W2142220879 title "IFRS Adoption and Audit LAG: Evidence from Turkey" @default.
- W2142220879 hasPublicationYear "2013" @default.
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