The impact of financial statement comparability on audit time lag of non-financial listed companies in the Vietnamese stock market

Abstract

This study provides empirical evidence on the impact of financial statement comparability on the audit time lag of listed companies in the Vietnamese stock market. The research uses data from 549 companies listed on both the HOSE and HNX exchanges from 2011 to 2021. The author employs a quantitative research method, utilizing Prais-Winsten regression and quantile regression, which are suitable for panel data. The findings indicate an inverse relationship between financial statement comparability and the audit time lag of non-financial listed companies in the Vietnamese stock market.