Determinant Factors for the Delay in the Release of the Audit Report. An Empirical Analysis
Amparo Sánchez Segura
The purpose of this paper was to conduct an empirical analysis of the determinant factors for the delay in the release of the audit report Our results are consistent with those of previous studies carried out in other countries, in that they provide evidence on the existence of a consistent statistical relationship between the delay in signing the report and the existence of qualifications; moreover grouping the qualification in terms of their importance has verified that this delay is greater the more serious is the received qualification. We also found that certain corporate characteristics and the identity of the audit firm helped to explain the delay in the delivery of the audit report
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