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

• Main Authors: Abdul Aziz, Asmah (Author), Heald, David (Author)
• Formato: Livro
• Publicado em: Faculty of Accountancy & Accounting Research Institute (ARI), 2004.
• Assuntos: Article; PeerReviewed
• Acesso em linha: Link Metadata

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...