Srinath, V.P.N.; Kawshalya, M.D.P.
(4th International Conference for Accounting Researchers and Educators, Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya, Sri Lanka, 2018)
An audit report lag (ARL) is defined as a period from a company’s fiscal year-end
date to the audit report date. The shorter the ARL in releasing audited financial
statements, the greater the usefulness and benefits that ...