Audit lags in Scottish local authority financial reporting / Asmah Abdul Aziz and David Heald

• Main Authors: Abdul Aziz, Asmah, Heald, David
• Format: Article
• Language: English
• Published: Faculty of Accountancy & Accounting Research Institute (ARI) 2004
• Subjects: Malaysia; Balance sheet. Financial statements. Corporation reports. Including pro forma statements; Public accounting. Auditing
• Online Access: http://ir.uitm.edu.my/id/eprint/13798/1/AJ_ASMAH%20ABDUL%20AZIZ%20MAR%2004.pdf; http://ir.uitm.edu.my/id/eprint/13798/; https://mar.uitm.edu.my/

Timeliness has been regularly identified as an essential characteristic of effective financial reporting, in both the public and private sectors. This paper systematically investigates the timeliness of Scottish local authority financial reports over the study period 1989-90 to 1995-96. It considers...