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• W4283384974 abstract "This study empirically analyzes the relationship between corporate sustainable management (CSM) and audit report lag. From the perspective of the agency theory that information asymmetry is resolved through CSM, audit report lag was predicted to decrease and was subsequently analyzed. The analysis results are as follows. First, the relationship between CSM and audit report lag was significant in the negative trend. This means that companies that actively engage in CSM have a shorter audit report lag than those that do not. Second, the relationship between CSM and audit report lag according to auditor size showed a significant negative trend only in the group with a large auditor size. Third, the relationship between CSM and audit report lag according to the quality of earnings showed a significant negative trend only in the group with good earnings. In other words, the relationship between CSM and audit report lag varies depending on the size of the auditor and the quality of earnings. This study is meaningful in that it directly examines the impact of CSM on audit report lag, focusing on the period following the introduction of K-IFRS. The results of this study have important implications for not only managers, but also investors and supervisory institutions, in that CSM not only increases corporate value through improved earnings quality, but also affects the performance of the auditor." @default.
• W4283384974 created "2022-06-25" @default.
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• W4283384974 date "2022-06-23" @default.
• W4283384974 modified "2023-10-14" @default.
• W4283384974 title "Does Corporate Sustainable Management Reduce Audit Report Lag?" @default.
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• W4283384974 doi "https://doi.org/10.3390/su14137684" @default.
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