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

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...

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Bibliographic Details

Main Authors:	Abdul Aziz, Asmah, Heald, David
Format:	Article
Language:	en
Published:	Faculty of Accountancy & Accounting Research Institute (ARI) 2004
Subjects:	Malaysia Balance sheet. Financial statements. Corporation reports. Including pro forma statements Public accounting. Auditing
Online Access:	https://ir.uitm.edu.my/id/eprint/13798/1/AJ_ASMAH%20ABDUL%20AZIZ%20MAR%2004.pdf https://ir.uitm.edu.my/id/eprint/13798/ https://mar.uitm.edu.my/
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