Audit Delay In Nigeria: Empirical Evidence From Emerging Market

ABSTRACTThis study examines the impact of audit delay on timeliness
of financial reporting in Nigerian quoted companies. To empirically
examine audit delay in Nigeria, secondary data were collected from the
2nd tier security market and some few food and leverages companies in
order to have a valid and valuable result. An ordinary least square
(OLS) technique was adopted to estimate the relationship between audit
delay. Finding from the study show that there is a strong positive
association between audit firm size (AUUFS) and audit delay. Company
size had a significant negative …