Research on factors affecting audit report lag using meta-analytics approach

Abstract

<p><span style="font-weight: 400;">The paper examines the factors that affect Audit Reporting Lag (ARL), defined as the period between the end of the fiscal year and the date of publication of the audit report. Using a meta-analysis method, with a research sample of 40 articles, the impact scale is 310 for the period from 2020 to 2024. We group the meta-analyzed studies into three groups: (a) audit and audit-related determinants, (b) corporate governance-related factors, and (c) company-specific factors. The research results found that the audit season of the audit factor group increases ARL. Among corporate governance determinants, the presence of a financial expert member in the audit committee and the level of ownership concentration reduce ARL. Finally, among company-specific factors, it shows that company complexity increases ARL, while profitability reduces this lag. These results will be helpful to researchers when selecting control variables for future ARL studies and provide insights into the key factors contributing to audit reporting delays.</span></p>