How to cite this paper
Lai, T., Tran, M., Hoang, V & Nguyen, T. (2020). Determinants influencing audit delay: The case of Vietnam.Accounting, 6(5), 851-858.
Refrences
Abdulla, J.Y.A. (1996). The Timeliness of Bahraini Annual Reports. Advances in International Accounting, 9, 73-88.
Ahmad, R.A.R., Kamarudin, K.A. (2003). Audit delay and the timeliness of corporate reporting: Malaysian evidence. Communication Hawaii International Conference on Business, June, University of Hawaii-West Oahu.
Almosa, S. & Alabbas, M. (2007). Audit delay: Evidence from listed joint stock companies in Saudi Arabia. King Khalid University, Saudi Arabia.
Ashton, R.H., Graul, P.R., & Newton, J.D. (1989). Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 5(2), 657-673.
Ashton, R.H., Willingham, J.J., & Elliott, R.K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275-292.
Bamber, E.M., Bamber, L.S., & Schoderbek, M.P. (1993). Audit structure and other determinants of audit report lag: An empirical analysis. Auditing: A Journal of Practice & Theory, 12(1), 1-23.
Bonson-Ponte E., Escobar-Rodriguez, T., & Borrero Dominguez, C. (2008). Empirical analysis of delays in the signing of audit reports in Spain. International Journal of Auditing, 12, 129-140.
Carslaw, C., & Kaplan, S.E. (1991). An examination of audit delay: Further evidence from New Zealand. Accounting and Business Research, 22(85), 21-32.
Che-ahmad, A. & Abidin, S. (2009). Audit delay of listed companies: A case of Malaysia. International Business Research, 1, 32-39.
Courtis, J.K. (1976). Relationships between timeliness in corporate reporting and corporate attributes. Accounting and Business Research, 7(25), 45-56.
Davies, B., & Whittred, G.P. (1980). The association between selected corporate attributes and timeliness in corporate reporting: further analysis. Abacus, 16(1), 48-60.
Dyer, Jc. & McHugh, A. (1975). The timeless of the Australian annual report. Journal of Accounting Research, 13(2), 204-219.
Financial Accounting Standards Board (2008). Original pronouncements as amended, Statement of Financial Accounting Concepts No. 2 Qualitative Characteristics of Accounting Information.
Gilling, D.M. (1977). Timeliness in corporate reporting: Some further comment. Accounting and Business Research, 8, 35-50.
Givoly, D., & Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence. Accounting Review, 57(3), 486-508.
Hair, J.F., Black, W.C., Babin, B.J., & Anderson, R.E. (2006). Multivariate Data Analysis. New Jersey: Pearson International Edition.
Hossain, M. & Taylor, P. (1998). An examination of audit delay: Evidence from Pakistan. Working Paper, University of Manchester.
IASB (2008). Exposure Draft of An Improved Conceptual Framework for Financial Reporting: Chapter 1: The Objectives of Financial Reporting, Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information.
Leventis, S., Weetman, P. & Caramanis, C. (2005). Determinants of audit report lag: Some evidence from the Athens Stock Exchange. International Journal of Auditing, 9, 45-58.
Mckinnie, M. (2016). Cloud computing: TOE adoption factors by service model in manufacturing. Dissertation, Georgia State Unversity, USA.
McNabb, D.E. (2010). Research Methods for Political Science: Quantitative and Qualitative Approaches, ME Sharpe Inc.
Modugu, P.K, Eragbhe, E & Ikhatua, O.J. (2012). Determinants of audit delay in Nigerian companies: Empirical evidence. Research Journal of Finance and Accounting, 3(6), 46-54.
Ng, P. P., & Tai, B. Y. (1994). An empirical examination of the determinants of audit delay in Hong Kong. The British Accounting Review, 26(1), 43-59.
Newton, J. D., & Ashton, R. H. (1989). The association between audit technology and audit delay. Auditing-a Journal of Practice & Theory, 8, 22-37.
Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange. Accounting & Business Research, 30, 241-254.
Owusu-Ansah, S. and Leventis, S. (2006). Timeliness of Corporate Annual Financial Reporting in Greece: A Research Note. European Accounting Review, 15(2), 273-287.
Simnett, R., Aitken, M, Choo, F. & Firth, M. (1995). The determinants of audit delay. Advances in Accounting, 13, 1-20.
Soltani, B. (2002). Timeliness of corporate and audit reports: Some empirical evidence in the French context. The International Journal of Accounting, 37, 215-246.
Stamp, E. (1982). First steps towards a British conceptual framework. Accountancy, March, 123-130.
Whittred, G.P. (1980). The timeliness of the Australian Annual Report: 1972-1977. Journal of Accounting Research, 18, 623-628.
Ahmad, R.A.R., Kamarudin, K.A. (2003). Audit delay and the timeliness of corporate reporting: Malaysian evidence. Communication Hawaii International Conference on Business, June, University of Hawaii-West Oahu.
Almosa, S. & Alabbas, M. (2007). Audit delay: Evidence from listed joint stock companies in Saudi Arabia. King Khalid University, Saudi Arabia.
Ashton, R.H., Graul, P.R., & Newton, J.D. (1989). Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 5(2), 657-673.
Ashton, R.H., Willingham, J.J., & Elliott, R.K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25(2), 275-292.
Bamber, E.M., Bamber, L.S., & Schoderbek, M.P. (1993). Audit structure and other determinants of audit report lag: An empirical analysis. Auditing: A Journal of Practice & Theory, 12(1), 1-23.
Bonson-Ponte E., Escobar-Rodriguez, T., & Borrero Dominguez, C. (2008). Empirical analysis of delays in the signing of audit reports in Spain. International Journal of Auditing, 12, 129-140.
Carslaw, C., & Kaplan, S.E. (1991). An examination of audit delay: Further evidence from New Zealand. Accounting and Business Research, 22(85), 21-32.
Che-ahmad, A. & Abidin, S. (2009). Audit delay of listed companies: A case of Malaysia. International Business Research, 1, 32-39.
Courtis, J.K. (1976). Relationships between timeliness in corporate reporting and corporate attributes. Accounting and Business Research, 7(25), 45-56.
Davies, B., & Whittred, G.P. (1980). The association between selected corporate attributes and timeliness in corporate reporting: further analysis. Abacus, 16(1), 48-60.
Dyer, Jc. & McHugh, A. (1975). The timeless of the Australian annual report. Journal of Accounting Research, 13(2), 204-219.
Financial Accounting Standards Board (2008). Original pronouncements as amended, Statement of Financial Accounting Concepts No. 2 Qualitative Characteristics of Accounting Information.
Gilling, D.M. (1977). Timeliness in corporate reporting: Some further comment. Accounting and Business Research, 8, 35-50.
Givoly, D., & Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence. Accounting Review, 57(3), 486-508.
Hair, J.F., Black, W.C., Babin, B.J., & Anderson, R.E. (2006). Multivariate Data Analysis. New Jersey: Pearson International Edition.
Hossain, M. & Taylor, P. (1998). An examination of audit delay: Evidence from Pakistan. Working Paper, University of Manchester.
IASB (2008). Exposure Draft of An Improved Conceptual Framework for Financial Reporting: Chapter 1: The Objectives of Financial Reporting, Chapter 2: Qualitative Characteristics and Constraints of Decision-useful Financial Reporting Information.
Leventis, S., Weetman, P. & Caramanis, C. (2005). Determinants of audit report lag: Some evidence from the Athens Stock Exchange. International Journal of Auditing, 9, 45-58.
Mckinnie, M. (2016). Cloud computing: TOE adoption factors by service model in manufacturing. Dissertation, Georgia State Unversity, USA.
McNabb, D.E. (2010). Research Methods for Political Science: Quantitative and Qualitative Approaches, ME Sharpe Inc.
Modugu, P.K, Eragbhe, E & Ikhatua, O.J. (2012). Determinants of audit delay in Nigerian companies: Empirical evidence. Research Journal of Finance and Accounting, 3(6), 46-54.
Ng, P. P., & Tai, B. Y. (1994). An empirical examination of the determinants of audit delay in Hong Kong. The British Accounting Review, 26(1), 43-59.
Newton, J. D., & Ashton, R. H. (1989). The association between audit technology and audit delay. Auditing-a Journal of Practice & Theory, 8, 22-37.
Owusu-Ansah, S. (2000). Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe Stock Exchange. Accounting & Business Research, 30, 241-254.
Owusu-Ansah, S. and Leventis, S. (2006). Timeliness of Corporate Annual Financial Reporting in Greece: A Research Note. European Accounting Review, 15(2), 273-287.
Simnett, R., Aitken, M, Choo, F. & Firth, M. (1995). The determinants of audit delay. Advances in Accounting, 13, 1-20.
Soltani, B. (2002). Timeliness of corporate and audit reports: Some empirical evidence in the French context. The International Journal of Accounting, 37, 215-246.
Stamp, E. (1982). First steps towards a British conceptual framework. Accountancy, March, 123-130.
Whittred, G.P. (1980). The timeliness of the Australian Annual Report: 1972-1977. Journal of Accounting Research, 18, 623-628.