The determinants of audit report lag: a meta-analysis

2019 ◽  
Vol 34 (1) ◽  
pp. 44-75 ◽  
Author(s):  
Giselle Durand
Keyword(s):  
Meta Analysis ◽  
Fiscal Year ◽  
Future Research ◽  
Audit Report ◽  
Key Factors ◽  
Content Type ◽  
Audit Opinion ◽  
Earnings Information ◽  
Financial Condition ◽  
Audit Efficiency

Purpose The purpose of this paper is to further the understanding of the determinants of audit report lag, which is the number of days from a company’s fiscal year-end to the date of its auditor’s report, by synthesizing extant literature. Audit report lag has been a variable of interest in many studies due to its use as a proxy for the occurrence of auditor-client management negotiations and audit efficiency and because long audit report lags delay the release of earnings information to the market. Design/methodology/approach The author uses meta-analysis to examine commonly identified predictors of audit report lag to determine if the prior research provides a consistent portrayal of audit report lag drivers. Findings The author finds that a number of variables relating to client profitability and financial condition, client complexity and audit opinion modifications increase audit report lag. In addition, audit report lag decreases with client size, when clients have positive earnings news to report and when the auditor has long tenure and provides non-audit services. Several variables, such as those relating to corporate governance and various auditor characteristics, have been little explored and would benefit from future research. Originality/value These results will be useful to researchers when selecting control variables for future audit report lag studies and provide insights into the key factors that contribute to the delay in audit reporting.

Determinant of Audit Report Lag Among Mining Companies in Indonesia

2019 ◽  
Vol 15 (1) ◽  
pp. 68
Author(s):  
Sari Angriany Natonis ◽  
Bambang Tjahjadi
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Fiscal Year ◽  
Company Size ◽  
Audit Report ◽  
Public Accounting ◽  
Audit Opinion ◽  
Accounting Firm ◽  
Mining Companies

Time period in completing the audit work until the date of publishing audit report is called audit report lag. BAPEPAM requires each of going-public companies to publish their annual reports not later than three months after the fiscal year ends. The aim of this research was to determine the effect of profitability, solvency, company size, audit opinion, and size of public accounting firm on audit report lag at mining companies listed on Indonesia Stock Exchange during the period of 2013-2017. As many as 12 samples were obtained through purposive sampling technique. The data analysis technique used was the multiple regression analysis. The results showed that the profitability and company size negatively affected the audit report lag, while the other variables, such as solvency, audit opinion, and size of public accounting firm, had no significant effect on the audit report. The result of simultaneous test showed that all independent variables influenced audit report lag with 32.8% of determination coefficient.

Does the good lives model work? A systematic review of the recidivism evidence

2021 ◽  
Vol 23 (3) ◽  
pp. 285-300
Author(s):  
Jenna Zeccola ◽  
Sally Fiona Kelty ◽  
Douglas Boer
Keyword(s):  
Meta Analysis ◽  
Future Research ◽  
Correct Treatment ◽  
Recidivism Rates ◽  
Good Lives Model ◽  
Content Type ◽  
Reducing Recidivism ◽  
Prison Community ◽  
Treatment Dosage ◽  
Good Lives

Purpose The purpose of this paper is to evaluate the efficacy of good lives model (GLM) interventions on the recidivism outcomes of convicted offenders. Design/methodology/approach The review adhered to preferred reporting items for systematic reviews and meta-analysis and Cochrane guidelines. Digital databases were searched and articles reporting outcomes of the GLM amongst convicted offenders and outcomes including recidivism data and pre-post measures of dynamic risk were included in a narrative synthesis. Findings Of 1,791 articles screened, only six studies met the criteria for review. Key findings were: in half the reviewed studies, GLM did not increase recidivism risk; in half the reviewed studies, only when the correct treatment dosage was applied that some evidence of risk reduction was found; there was limited support for GLM increasing or sustaining motivation for resistance from reoffending. Research for the review was limited and support for the GLM in reducing recidivism rates was not established. Practical implications In this 2021 review, the authors examined the efficacy of the GLM in reducing recidivism. This addresses a gap in the literature. The authors found that there is insufficient evidence to suggest that the GLM can reduce recidivism. This has implications for practitioners who wish to deliver evidence-based practices in prison/community settings. There is currently not enough peer-reviewed evidence to unequivocally confirm the efficacy of the GLM. The authors recommended additional quality programme outcome research be carried out. Originality/value To the best of the authors’ knowledge, this study is the first to assess quantitative and qualitative studies on the efficacy of the GLM and provides foundations for future research.

Reconfigurable manufacturing system: a systematic review, meta-analysis and future research directions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rajesh Pansare ◽  
Gunjan Yadav ◽  
Madhukar R. Nagare
Keyword(s):  
Manufacturing System ◽  
Meta Analysis ◽  
Future Research ◽  
Future Trends ◽  
Reconfigurable Manufacturing ◽  
Research Papers ◽  
Reconfigurable Manufacturing System ◽  
Content Type ◽  
Related Research ◽  
And Performance

Purpose Uncertainties in manufacturing and changing customer demands force manufacturing industries to adopt new strategies, such as the reconfigurable manufacturing system (RMS). To improve the implementation and performance of RMS, it is necessary to review the available literature and identify future trends in this field. This paper aims to analyze existing literature and to see trends in RMS-related research. Design/methodology/approach The systematic literature review and analysis of RMS-related research papers from 1999 to 2020 is carried out in this literature. The selected studies are analyzed based on the year of publication, journals, publishers, active authors, research design, countries, enablers, barriers, performance evaluation parameters and universities. Findings After the analysis of selected RMS-related research papers, the top countries, universities, journals, publishers and authors are identified in this domain. Research themes and trends in research are identified in this study. Besides, it has been noted that there is a need for further research in this domain and for the creation of a generalized framework that can guide researchers and practitioners to increase RMS adoption. Practical implications Research insights, guidance and observations from this paper are provided to RMS-related researchers and practitioners. Important research gaps are identified in this study, which can provide direction for future research and trends in RMS research. Originality/value The study presented focuses mainly on the method of collecting, organizing, capturing, interpreting and analyzing data to provide more insight into RMS to identify future trends in research.

Research on capital structure determinants: a review and future directions

2017 ◽  
Vol 13 (2) ◽  
pp. 106-132 ◽  
Author(s):  
Satish Kumar ◽  
Sisira Colombage ◽  
Purnima Rao
Keyword(s):  
Capital Structure ◽  
Meta Analysis ◽  
Empirical Studies ◽  
Secondary Data ◽  
Theoretical Models ◽  
Order Theory ◽  
Organizational Level ◽  
Future Research ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to study the status of studies on capital structure determinants in the past 40 years. This paper highlights the major gaps in the literature on determinants of capital structure and also aims to raise specific questions for future research. Design/methodology/approach The prominence of research is assessed by studying the year of publication and region, level of economic development, firm size, data collection methods, data analysis techniques and theoretical models of capital structure from the selected papers. The review is based on 167 papers published from 1972 to 2013 in various peer-reviewed journals. The relationship of determinants of capital structure is analyzed with the help of meta-analysis. Findings Major findings show an increase of interest in research on determinants of capital structure of the firms located in emerging markets. However, it is observed that these regions are still under-examined which provides more scope for research both empirical and survey-based studies. Majority of research studies are conducted on large-sized firms by using secondary data and regression-based models for the analysis, whereas studies on small-sized firms are very meager. As majority of the research papers are written only at the organizational level, the impact of leverage on various industries is yet to be examined. The review highlights the major determinants of capital structure and their relationship with leverage. It also reveals the dominance of pecking order theory in explaining capital structure of firms theoretically as well as statistically. Originality/value The paper covers a considerable period of time (1972-2013). Among very few review papers on capital structure research, to the best of authors’ knowledge; this is the first review to identify what is missing in the literature on the determinants of capital structure while offering recommendations for future studies. It also synthesize the findings of empirical studies on determinants of capital structure statistically.

Metrics development and modelling the mixed reality and digital twin adoption in the context of Industry 4.0

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Samad M.E. Sepasgozar ◽  
Mohsen Ghobadi ◽  
Sara Shirowzhan ◽  
David J. Edwards ◽  
Elham Delzendeh
Keyword(s):  
Technology Acceptance ◽  
Mixed Reality ◽  
Ease Of Use ◽  
Perceived Usefulness ◽  
Future Research ◽  
Key Factors ◽  
Content Type ◽  
Factors Affecting ◽  
Digital Twin ◽  
Acceptance Model

PurposeThis paper aims to examine the current technology acceptance model (TAM) in the field of mixed reality and digital twin (MRDT) and identify key factors affecting users' intentions to use MRDT. The factors are used as a set of key metrics for proposing a predictive model for virtual, augmented and mixed reality (MR) acceptance by users. This model is called the extended TAM for MRDT adoption in the architecture, engineering, construction and operations (AECO) industry.Design/methodology/approachAn interpretivist philosophical lens was adopted to conduct an inductive systematic and bibliographical analysis of secondary data contained within published journal articles that focused upon MRDT acceptance modelling. The preferred reporting items for systematic reviews and meta-analyses (PRISMA) approach to meta-analysis were adopted to ensure all key investigations were included in the final database set. Quantity indicators such as path coefficients, factor ranking, Cronbach’s alpha (a) and chi-square (b) test, coupled with content analysis, were used for examining the database constructed. The database included journal papers from 2010 to 2020.FindingsThe extant literature revealed that the most commonly used constructs of the MRDT–TAM included: subjective norm; social influence; perceived ease of use (PEOU); perceived security; perceived enjoyment; satisfaction; perceived usefulness (PU); attitude; and behavioural intention (BI). Using these identified constructs, the general extended TAM for MRDT in the AECO industry is developed. Other important factors such as “perceived immersion” could be added to the obtained model.Research limitations/implicationsThe decision to utilise a new technology is difficult and high risk in the construction project context, due to the complexity of MRDT technologies and dynamic construction environment. The outcome of the decision may affect employee performance, project productivity and on-site safety. The extended acceptance model offers a set of factors that assist managers or practitioners in making effective decisions for utilising any type of MRDT technology.Practical implicationsSeveral constraints are apparent due to the limited investigation of MRDT evaluation matrices and empirical studies. For example, the research only covers technologies which have been reported in the literature, relating to virtual reality (VR), augmented reality (AR), MR, DT and sensors, so newer technologies may not be included. Moreover, the review process could span a longer time period and thus embrace a fuller spectrum of technology development in these different areas.Originality/valueThe research provides a theoretical model for measuring and evaluating MRDT acceptance at the individual level in the AECO context and signposts future research related to MRDT adoption in the AECO industry, as well as providing managerial guidance for progressive AECO professionals who seek to expand their use of MRDT in the Fourth Industrial Revolution (4IR). A set of key factors affecting MRDT acceptance is identified which will help innovators to improve their technology to achieve a wider acceptance.

The relationship between work engagement and workaholism: a systematic review and meta-analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yunsoo Lee ◽  
Jae Young Lee ◽  
Jin Lee
Keyword(s):  
Systematic Review ◽  
Work Engagement ◽  
Design Methodology ◽  
Meta Analysis ◽  
Future Research ◽  
Content Type ◽  
Extant Literature ◽  
Heavy Work ◽  
Person Centered Approach ◽  
The Relationship

Purpose The purpose of this study is to clarify the relationship between two sub-constructs of heavy work investment: work engagement and workaholism. Design/methodology/approach The authors conducted a systematic review and meta-analysis to synthesize and critically assess existing research on the relationship between these concepts. Findings The review revealed three major shortcomings of the extant literature: a dichotomous perspective, variations in measurements and the unaddressed complexity of the relationship. Originality/value Based on these findings, this study provides a discussion on the limitations and suggestions for future research on work engagement and workaholism, including using a person-centered approach.

The antecedents and consequences of financial literacy: a meta-analysis

2019 ◽  
Vol 37 (6) ◽  
pp. 1462-1479 ◽  
Author(s):  
Fernando De Oliveira Santini ◽  
Wagner Junior Ladeira ◽  
Frederike Monika Budiner Mette ◽  
Mateus Canniatti Ponchio
Keyword(s):  
Financial Literacy ◽  
Meta Analysis ◽  
Future Research ◽  
Cultural Economic ◽  
Content Type ◽  
Credit Score ◽  
Analytical Review ◽  
Financial Behaviour ◽  
Antecedents And Consequences ◽  
The Impact

Purpose The purpose of this paper is to determine the antecedents and consequences of financial literacy by using meta-analytic techniques. Design/methodology/approach The authors conducted a meta-analysis of 44 valid studies, which generated a total of 690 observations (effect sizes). Findings The findings showed that the factors influencing financial literacy were as follows: educational level, financial attitude, financial knowledge, financial behaviour, gender, household income and investments. The consequences of financial literacy were the behaviour of incurring avoidable credit and checking fees, credit score, and the willingness to take investment risks. The authors also find some methodological, cultural, economic and theoretical moderations effects between financial literacy and antecedent/consequent constructs. Research limitations/implications This meta-analysis reviewed the relationships found worldwide in the literature on financial literacy. The authors also identified new avenues for future research. Some specific limitations, such as the non-use of qualitative studies, are registered. Originality/value This research tested the impact of the antecedents, consequences and moderators of financial literacy via a meta-analytical review. This meta-analysis contributes to the marketing and financial literature by offering a set of empirical generalisations about the direct and moderation effects investigated.

Abnormally long audit report lags and future stock price crash risk: evidence from China

2019 ◽  
Vol 15 (4) ◽  
pp. 611-635
Author(s):  
Ahsan Habib ◽  
Hedy Jiaying Huang
Keyword(s):  
Internal Control ◽  
Stock Price ◽  
Large Scale ◽  
Crash Risk ◽  
Research Database ◽  
Audit Report ◽  
Content Type ◽  
Audit Opinion ◽  
Listed Firms ◽  
International Investors

PurposeAlthough a substantial body of literature investigates the determinants of audit report lag (ARL), scant empirical evidence exists on the consequences of ARL. The purpose of this paper is to examine the association between abnormally long ARL and future stock price crash risk.Design/methodology/approachThis quantitative study employed a large scale (14,445 firm-year observations) of annual financials, audit and ownership information for the Chinese listed companies during 2002–2013 which were retrieved from the China Stock Market and Accounting Research database.FindingsThis study finds evidence that abnormally long ARL increases the risk of a future stock price crash. Furthermore, the study finds that this adverse consequence is more pronounced for firms with a poor internal control environment.Practical implicationsRecently literature started to explore the consequences of abnormal ARL such as going concern audit opinion and restatements in the subsequent periods. This paper reveals that abnormal ARL has consequences for investor wealth losses as well. This is relevant in China, where the ongoing economic growth has attracted, and will continue to attract, a growing body of domestic and international investors. Understanding what factors could expose investors to wealth losses is of paramount importance for allocating their scarce capital.Originality/valueThis study extends the scant literature on the consequences of ARL, and provides useful insights for the Chinese regulatory authorities when considering the appropriateness of the current filing deadline for listed firms.

Information management in lean office deployment contexts

2020 ◽  
Vol 11 (6) ◽  
pp. 1175-1206 ◽  
Author(s):  
Rodrigo de Castro Freitas ◽  
Maria do Carmo Duarte Freitas
Keyword(s):  
Information Processing ◽  
Information Management ◽  
Information Seeking ◽  
Theoretical Research ◽  
Future Research ◽  
Quality Information ◽  
Information Flows ◽  
Access To Information ◽  
Key Factors ◽  
Content Type

Purpose Lean office covers the improvement of administrative processes and information flows. In offices, one of the essential challenges is to coordinate the development of information management capabilities. Thus, this paper aims to identify the key factors of information management in lean office deployment contexts. Design/methodology/approach By adopting a qualitative approach, it consists of theoretical research that applies grounded theory's coding technique and exploits 27 scientific studies on lean office published in the past 20 years. Findings It identifies five key factors for managing information into an organizational structure that optimizes information flow, such as “information-seeking,” “access to information,” “information quality,” “information processing” and “use of information and communication technology”. Research limitations/implications Data analysis was restricted in scientific research regarding lean office deployment. Therefore, the accuracy of the concepts and categories of information management proposed in this paper can be adjusted and validated in future research, thus deepening the discussion of its findings. Practical implications It highlights issues for managing information in contemporary organizations such as failures in information retrieval, restrictions on access to information, lack of quality information, inadequate information processing criteria and inefficiency of information systems infrastructure. Originality/value It analyzes the lean office deployment from the theoretical framework of information management. Thus, it differs from other studies in this field because it is not limited to the operational aspects of lean management. Nevertheless, it shows that lean office reconfigures information flows and continually improves organizations’ strategic management.

Process and output control in marketing channels: toward understanding their heterogeneous effects

2019 ◽  
Vol 34 (4) ◽  
pp. 735-753 ◽  
Author(s):  
James R. Brown ◽  
Jody L. Crosno
Keyword(s):  
Meta Analysis ◽  
Marketing Channel ◽  
Marketing Channels ◽  
Control Measures ◽  
Organizational Control ◽  
Future Research ◽  
Output Control ◽  
Content Type ◽  
Heterogeneous Effects ◽  
Channel Control

Purpose Extant research has demonstrated that marketing channel control can produce both positive and negative effects. This paper aims to use meta-analysis to understand potential sources of those heterogeneous effects. This research also identifies areas in need of future research to help deepen the understanding of marketing channel control. Design/methodology/approach This study uses meta-analysis to quantitatively review some of the methodological factors that might explain conflicting results uncovered in previous empirical studies. Findings The results generally show a positive relationship between process and output control and their studied correlates. They also show that the effects of process and output control vary by the methodological factors used to study them. In particular, the effects of process and output control appears to be stronger in industrial (vs consumer) markets, service (vs goods) industries and in studies conducted in non-Western (vs Western) cultures; and output monitoring measures appear to be more effective than output control measures, yet process monitoring appears to be less effective than process control in marketing channels. Originality/value This original meta-analysis review of the literature on organizational control in marketing channels shows that the effects of process and output control vary according to the research context investigated as well as the specific measure of control used. The paper presents an agenda to guide future research on this topic to more fully develop knowledge of organizational control in marketing channels.

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