By J. Timothy Sale
This can be a refereed, educational study annual, dedicated to publishing articles approximately developments within the improvement of accounting and its comparable disciplines from a global standpoint. This serial examines how those advancements impact the monetary reporting and disclosure practices, taxation, administration accounting practices, and auditing of firm organizations, in addition to their impact at the schooling accountants around the globe.
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Extra resources for Advances in International Accounting, Volume 16 (Advances in International Accounting)
Small audit ﬁrm. 33 34 KAMRAN AHMED transformation was undertaken to linearize the model (Maddala, 1977). This approach is consistent with Carslaw and Caplan (1991), Ng and Tai (1994) and Jaggi and Tsui (1999). Further, to assess the effect of collinearity among the explanatory variables in multiple regression estimation, Pearson’s correlation among continuous variables and Point Biserial correlation between continuous and dummy variables and between two dummy variables were computed. 195 between FINYR and LTASS.
However, Ng and Tai (1994) suggested that the use of these additional variables does not improve signiﬁcantly the model’s explanatory power on those that used only publicly available information. Further, in the context of the countries selected, it is not possible to obtain this information mainly due to a lack of data and the partnership type organizational structure of audit ﬁrms. Therefore, only publicly available sources such as corporate ﬁnancial statements, proxy form and notice of the AGM are used to extract the required information.
Pattern of Corporate Reporting Date. Reporting Month January March June July August September November December Total Bangladesh India Pakistan Total Sample No. % No. % No. % No. 4%). 1%). Proﬁle of Reporting Lag Table 4 presents total lag (TOTLAG), audit lag (ADLAG) and preliminary lag (PRELAG) in the three countries. e. 9 months. 4 months in India and slightly more than 6 months in Pakistan. The median total lag also suggests that it is the lowest in India, followed by Pakistan and Bangladesh.
Advances in International Accounting, Volume 16 (Advances in International Accounting) by J. Timothy Sale