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

• Asıl Yazarlar: Abdul Aziz, Asmah (Yazar), Heald, David (Yazar)
• Materyal Türü: Kitap
• Baskı/Yayın Bilgisi: Faculty of Accountancy & Accounting Research Institute (ARI), 2004.
• Konular: Article; PeerReviewed
• Online Erişim: 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...