UTICAJ PERFORMANSI PREDUZEĆA I MIŠLJENJA REVIZORA NA VREME OBJAVLJIVANJA IZVEŠTAJA REVIZORA

 Peti naučni skup „Računovodstvena znanja kao činilac ekonomskog i društvenog napretka“ (2025) [437-450 str.]  

AUTHOR(S) / АУТОР(И): Bojana Novićević Čečević , Milica Đorđević 

Download Full Pdf  

DOI: 10.46793/RZ25.437NC

ABSTRACT / САЖЕТАК:

U savremenom poslovanju, blagovremeno izveštavanje o rezultatima poslovanja postaje presudno za očuvanje poverenja investitora, kao i za poštovanje zakonskih i profesionalnih regulativa. U Republici Srbiji, kao i u mnogim drugim zemljama, vreme potrebno za objavljivanje revizorskih izveštaja (Audit report Lag – ARL), može biti pod uticajem različitih faktora. Na osnovu istražene literature, odlučili smo da u ovom radu ispitamo uticaj sledećih faktora: profitabilnosti, veličine preduzeća, leverage-a, likvidnosti i revizorskog mišljenja. Analiza je izvršena na uzorku preduzeća koja se listiraju na Beogradskoj berzi i pripadaju sektoru prerađivačke industrije. Obrada podataka izvršena je u statističkom programu, a obuhvatila je sprovođenje korelacione i panel regresione analize. Rezultati su pokazali da na ARL značajan uticaj imaju varijable veličina preduzeća, leverage i mišljenje revizora. Veza između mišljenja revizora i ARL je pozitivna, dok je kod ostalih varijabli veza inverzna. Varijable ROA i likvidnost nemaju statistički značajan uticaj na period objavljivanja revizorskog izveštaja.

KEYWORDS / КЉУЧНЕ РЕЧИ:

profitabilnost, veličina preduzeća, likvidnost, leverage, mišljenje revizora

ACKNOWLEDGEMENT / ПРОЈЕКАТ:

Rad je rezultat istraživanja po osnovu obaveza po Ugovoru o prenosu sredstava za finansiranje NIR u 2025. godini (evidencioni broj 451-03-137/2025-03), zaključenog između Ministarstva nauke, tehnološkog razvoja i inovacija Republike Srbije i Ekonomskog fakulteta Univerziteta u Nišu.

REFERENCES / ЛИТЕРАТУРА:

  • Abdulle, J. Y. A. (1996). The timeliness of Bahraini annual reports. Advances in International Accounting, 9, 73–88.
  • Afify, H. A. E. (2009). Determinants of audit report lag: Does implementing corporate governance have any impact? Empirical evidence from Egypt. Journal of Applied Accounting Research, 10(1), 56–86.
  • Agre, R. A., & Febrianto, R. (2023). Determinants of audit report lags of public companies in Indonesia. International Journal of Economics and Business Issues, 2(2), 55–64.
  • Alali, F. A., & Elder, R. J. (2014). Determinants of audit report lag in the banking industry: Updated evidence. International Journal of Accounting, Auditing and Performance Evaluation, 10(4), 364–394.
  • Ashton, R. H., Willingham, J. J., & Elliott, R. K. (1987). An empirical analysis of audit delay. Journal of Accounting Research, 25, 275–292.
  • Bae, C. H., & Woo, Y. S. (2016). The effect of CEO turnover on audit report lag and management discretionary report lag: Evidence from Korea. Investment Management and Financial Innovations, 13(1), 61–70.
  • Bamber, E. M., Bamber, L. S., & Schoderbek, M. P. (1993). Audit structure and other determinants of audit report lag: An empirical analysis. Auditing: A Journal of Practice & Theory, 12(1), 1–23.
  • Carslaw, C. A., & Kaplan, S. E. (1991). An examination of audit delay: Further evidence from New Zealand. Accounting and Business Research, 22(85), 21–32.
  • Chan, K. H., Luo, V. W., & Mo, P. L. (2016). Determinants and implications of long audit reporting lags: Evidence from China. Accounting and Business Research, 46(2), 145–166.
  • Davis, G., & Whittred, G. (1980). The association between selected corporate attributes and timeliness in corporate reporting: Further analysis. Abacus, 16(1), 48–60.
  • Dogan, M., Coskun, E., & Celik, O. (2007). Is timing of financial reporting related to firm performance? An examination on ISE listed companies. International Research Journal of Finance and Economics, 12(12), 220–233.
  • Eghlaiow, S., Wickremasinghe, G., & Sofocleous, S. (2012). A review of the empirical determinants of audit delay. Corporate Ownership and Control, 9(2), 511–514.
  • Ettredge, M., Li, C., & Scholz, S. (2006). Audit fees and auditor dismissals in the Sarbanes–Oxley era. Accounting Horizons, 21(4), 371–386.
  • Fujianti, L., & Satria, I. (2020). Firm size, profitability, leverage as determinants of audit report lag: Evidence from Indonesia. International Journal of Financial Research, 11(2), 61–67.
  • Habib, A., & Bhuiyan, M. B. U. (2011). Audit firm industry specialization and the audit report lag. Journal of International Accounting, Auditing and Taxation, 20(1), 32–44.
  • Habib, A., Bhuiyan, M. B. U., Huang, H. J., & Miah, M. S. (2019). Determinants of audit report lag: A meta‐analysis. International Journal of Auditing, 23(1), 20–44.
  • Hanafi, M., & Abdul, H. (1996). Analysis of financial statements (1st ed.). YPKPN AMP UPP.
  • Hapsari, A. N., Putri, N. K., & Arofah, T. (2016). The influence of profitability, solvency, and auditor’s opinion to audit report lag at coal mining companies. Binus Business Review, 7(2), 197–201.
  • Herliansyah, Y. (2023). The effect of auditee characteristics and public accounting firm size on abnormal audit report lag. Jurnal Riset Akuntansi Kontemporer, 15(1), 47–55.
  • Khulaidah, F. A., Sugiarto, & Widianingsih, R. (2017). Analisis pengaruh total aset, opini audit, dan debt to equity ratio terhadap ketepatwaktuan publikasi laporan keuangan. Sustainable Competitive Advantage – 7 (SCA-7) FEB UNSOED Analisis, 7(1), 435–451.
  • Lai, T., Tran, M., Hoang, V., & Nguyen, T. (2020). Determinants influencing audit delay: The case of Vietnam. Accounting, 6(5), 851–858.
  • Leventis, S., Weetman, P., & Caramanis, C. (2005). Determinants of audit report lag: Some evidence from the Athens Stock Exchange. International Journal of Auditing, 9(1), 45–58.
  • Listiana, L., & Susilo, T. P. (2012). Factors influencing companies’ reporting lag. Media Riset Akuntansi (Accounting Research Media), 2(1), 48–64.
  • Marbun, I. M. (2019). The effect of firm size, firm operating complexity, profitability, and solvability on audit delay with public accounting firm size as moderating variables in manufacturing companies in Indonesia Stock Exchange. Journal of Research in Business and Management, 2(4), 1–12.
  • Mihajlović, M., Nikolić, S., & Anđić, S. (2020). Ekonomski pokazatelji poslovanja preduzeća. Zbornik radova VII međunarodne naučne konferencije „Tranzicija u 21. veku. Kragujevac: Univerzitet u Kragujevcu.
  • Modugu, K. E. E., & Ikhatua, G. (2012). Determinants of audit delay: Empirical evidence from Nigeria. The International Journal of Business and Finance Research, 8(2), 21–28.
  • Muliantari, N. P. I. A., & Latrini, M. Y. (2017). Firm size as a moderating variable in the effect of profitability and financial distress on audit delay. E-Journal of Accounting, Udayana University, 20(3), 1875–1903.
  • Pizzini, M., Lin, S., & Ziegenfuss, D. E. (2014). The impact of internal audit function quality and contribution on audit delay. Auditing: A Journal of Practice & Theory, 34(1), 25–58.
  • Pramaharjan, B., & Cahyonowati, N. (2015). Factors influencing audit report lag in manufacturing companies. Diponegoro Journal of Accounting, 4(4), 1–8.
  • Simnett, R., Aitken, M., Choo, F., & Firth, M. (1995). The determinants of audit delay. Advances in Accounting, 13(1), 1–20.
  • Soltani, B. (2002). Timeliness of corporate and audit reports: Some empirical evidence in the French context. The International Journal of Accounting, 37(2), 215–246.
  • Sugita, K., & Dwirandra, A. A. N. B. (2017). KAP size as a moderating variable in the effect of financial distress and client firm size on audit report lag. E-Journal of Accounting, Udayana University, 21(1), 477–504.
  • Supranoto (1990). Principles of accounting (14th issue, 3rd printing). Erlangga Publisher.
  • Syofiana, E., Suwarno, & Hariyono, A. (2016). The effect of financial distress, auditor switching, and audit fee on audit delay in manufacturing companies listed on the Indonesian Sharia Stock Index. Unpublished manuscript, 1–21.
  • Tampubolon, R. R., & Siagian, V. (2020). The effect of profitability, solvency, liquidity, and audit tenure on audit report lag with the committee as a moderator. Journal of Economics and Management, 16(2), 82–95.
  • Turel, A. (2010). Timeliness of financial reporting in emerging capital markets: Evidence from Turkey. Istanbul University Journal of the School of Business Administration, 39(2), 227–240.
  • Umam, K., & Herliansyah, Y. (2023). The effect of auditee characteristics and public accounting firm size on abnormal audit report lag. Jurnal Riset Akuntansi Kontemporer, 15(1), 47–55.