Matches in SemOpenAlex for { <https://semopenalex.org/work/W4317888215> ?p ?o ?g. }
Showing items 1 to 100 of
100
with 100 items per page.
- W4317888215 endingPage "396" @default.
- W4317888215 startingPage "379" @default.
- W4317888215 abstract "Purpose The purpose of this study is to examine the relationship between auditing/non-auditing and accounting timeliness among Swedish private firms. Design/methodology/approach This paper uses regression analysis to test the relationship between auditing and two measurements of timeliness; lead time and late filing. The sample consists of Swedish private firms. Findings This paper finds that audited firms, when compared with unaudited firms, are significantly less timely. Moreover, greater profitability was associated with more timeliness but only for audited firms. The results of this paper also show that firms being audited by a big 4 auditor are significantly timelier than firms being audited by a non-big 4 auditor. Practical implications The findings in this paper suggests that one aspect of accounting quality, timeliness, does not seem to benefit from auditing in a Swedish context. There is a debate about whether the threshold levels in Sweden should be raised so that more firms voluntarily can opt out of audit. Those opposing a raised threshold level claim that auditing has positive effects on accounting quality and consequently that a raised level would have adverse effects. The findings in this paper do not support such a claim. Originality/value Little is known about timeliness in private firms compared to public firms and this paper fills that void. Contrary to prior research, findings show that unaudited firms in a Swedish regulatory setting actually are timelier than their audited counterparts. This questions one of the (presumed) benefits of auditing and should stimulate more research on this issue." @default.
- W4317888215 created "2023-01-25" @default.
- W4317888215 creator A5002414421 @default.
- W4317888215 creator A5016051250 @default.
- W4317888215 creator A5047012668 @default.
- W4317888215 creator A5081225564 @default.
- W4317888215 date "2023-01-27" @default.
- W4317888215 modified "2023-09-30" @default.
- W4317888215 title "The relation between auditing and accounting timeliness in Swedish private firms" @default.
- W4317888215 cites W143022119 @default.
- W4317888215 cites W1481585273 @default.
- W4317888215 cites W1966587977 @default.
- W4317888215 cites W1971640772 @default.
- W4317888215 cites W2005313430 @default.
- W4317888215 cites W2042327791 @default.
- W4317888215 cites W2063959573 @default.
- W4317888215 cites W2065478891 @default.
- W4317888215 cites W2084538325 @default.
- W4317888215 cites W2090930036 @default.
- W4317888215 cites W2153383780 @default.
- W4317888215 cites W2163948037 @default.
- W4317888215 cites W2465971044 @default.
- W4317888215 cites W2569099618 @default.
- W4317888215 cites W2749896356 @default.
- W4317888215 cites W2752617332 @default.
- W4317888215 cites W2755041109 @default.
- W4317888215 cites W2791312651 @default.
- W4317888215 cites W2793029515 @default.
- W4317888215 cites W2942778771 @default.
- W4317888215 cites W2955592496 @default.
- W4317888215 cites W2965177791 @default.
- W4317888215 cites W3088980734 @default.
- W4317888215 cites W3124881309 @default.
- W4317888215 cites W3125547889 @default.
- W4317888215 cites W3156761173 @default.
- W4317888215 cites W3203162817 @default.
- W4317888215 cites W3212425602 @default.
- W4317888215 doi "https://doi.org/10.1108/jfrc-03-2022-0040" @default.
- W4317888215 hasPublicationYear "2023" @default.
- W4317888215 type Work @default.
- W4317888215 citedByCount "0" @default.
- W4317888215 crossrefType "journal-article" @default.
- W4317888215 hasAuthorship W4317888215A5002414421 @default.
- W4317888215 hasAuthorship W4317888215A5016051250 @default.
- W4317888215 hasAuthorship W4317888215A5047012668 @default.
- W4317888215 hasAuthorship W4317888215A5081225564 @default.
- W4317888215 hasBestOaLocation W43178882151 @default.
- W4317888215 hasConcept C10138342 @default.
- W4317888215 hasConcept C121955636 @default.
- W4317888215 hasConcept C129361004 @default.
- W4317888215 hasConcept C13164825 @default.
- W4317888215 hasConcept C140181557 @default.
- W4317888215 hasConcept C144133560 @default.
- W4317888215 hasConcept C147007100 @default.
- W4317888215 hasConcept C151730666 @default.
- W4317888215 hasConcept C170856484 @default.
- W4317888215 hasConcept C185592680 @default.
- W4317888215 hasConcept C191602146 @default.
- W4317888215 hasConcept C198531522 @default.
- W4317888215 hasConcept C199521495 @default.
- W4317888215 hasConcept C2779343474 @default.
- W4317888215 hasConcept C43617362 @default.
- W4317888215 hasConcept C86803240 @default.
- W4317888215 hasConceptScore W4317888215C10138342 @default.
- W4317888215 hasConceptScore W4317888215C121955636 @default.
- W4317888215 hasConceptScore W4317888215C129361004 @default.
- W4317888215 hasConceptScore W4317888215C13164825 @default.
- W4317888215 hasConceptScore W4317888215C140181557 @default.
- W4317888215 hasConceptScore W4317888215C144133560 @default.
- W4317888215 hasConceptScore W4317888215C147007100 @default.
- W4317888215 hasConceptScore W4317888215C151730666 @default.
- W4317888215 hasConceptScore W4317888215C170856484 @default.
- W4317888215 hasConceptScore W4317888215C185592680 @default.
- W4317888215 hasConceptScore W4317888215C191602146 @default.
- W4317888215 hasConceptScore W4317888215C198531522 @default.
- W4317888215 hasConceptScore W4317888215C199521495 @default.
- W4317888215 hasConceptScore W4317888215C2779343474 @default.
- W4317888215 hasConceptScore W4317888215C43617362 @default.
- W4317888215 hasConceptScore W4317888215C86803240 @default.
- W4317888215 hasIssue "3" @default.
- W4317888215 hasLocation W43178882151 @default.
- W4317888215 hasLocation W43178882152 @default.
- W4317888215 hasOpenAccess W4317888215 @default.
- W4317888215 hasPrimaryLocation W43178882151 @default.
- W4317888215 hasRelatedWork W1839452030 @default.
- W4317888215 hasRelatedWork W2155405916 @default.
- W4317888215 hasRelatedWork W2381327865 @default.
- W4317888215 hasRelatedWork W2675937937 @default.
- W4317888215 hasRelatedWork W2970648770 @default.
- W4317888215 hasRelatedWork W2985194302 @default.
- W4317888215 hasRelatedWork W3082627761 @default.
- W4317888215 hasRelatedWork W3119521567 @default.
- W4317888215 hasRelatedWork W4317792013 @default.
- W4317888215 hasRelatedWork W4384559257 @default.
- W4317888215 hasVolume "31" @default.
- W4317888215 isParatext "false" @default.
- W4317888215 isRetracted "false" @default.
- W4317888215 workType "article" @default.