DETERMINANTS OF AUDIT REPORT LAG OF VIETNAMESE LISTED FIRMS

The purpose of this research is to identify the determinants of audit report lag of the Vietnamese listed firms. Using a dataset of 176 firms listed on the Hochiminh Stock Exchange from 2013 to 2016, the ordinary least square pooled data model regression results show that the audit report lag of the...

Full description

Bibliographic Details
Main Authors: Nguyễn Thanh Hồng Ân, Hoàng Mai Phương
Format: Article
Language:English
Published: Dalat University 2018-04-01
Series:Tạp chí Khoa học Đại học Đà Lạt
Subjects:
Online Access:http://tckh.dlu.edu.vn/index.php/tckhdhdl/article/view/355