This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Abdulla, J.Y.A. (1996), The Timeliness of Bahraini annual reports, Advances in International Accounting, Vol. 9, pp. 73–88.AbdullaJ.Y.A.1996The Timeliness of Bahraini annual reports97388Search in Google Scholar
Afify, H. (2009), Determinants of audit report lag, Journal of Applied Accounting Research, Vol. 10, No. 1, pp. 56–86.AfifyH.2009Determinants of audit report lag101568610.1108/09675420910963397Search in Google Scholar
Ahmad, R.A.R., Kamarudin, K.A. (2003), Audit delay and the timeliness of corporate reporting: Malaysian evidence, in: Communication Hawaii International Conference on Business, June, University of Hawaii-West Oahu.AhmadR.A.R.KamarudinK.A.2003Audit delay and the timeliness of corporate reporting: Malaysian evidencein:JuneUniversity of Hawaii-West OahuSearch in Google Scholar
Ahmed, J.U., Karim, A. (2005), Does regulatory change improve financial reporting timeliness? Evidence from Bangladeshilisted Companies, pp. 1–37, retrieved from https://www.wgtn.ac.nz/cagtr/working-papers/wp-30.pdfAhmedJ.U.KarimA.2005Does regulatory change improve financial reporting timeliness?137retrieved from https://www.wgtn.ac.nz/cagtr/working-papers/wp-30.pdfSearch in Google Scholar
Akle, Y.H. (2011), Financial reporting timeliness in Egypt: a study of the legal framework and accounting standards, Internal Auditing & Risk Management, Vol. 6, No. 1, pp. 81–91.AkleY.H.2011Financial reporting timeliness in Egypt: a study of the legal framework and accounting standards618191Search in Google Scholar
Aktas, R., Kargin, M. (2011), Timeliness of reporting and the quality of financial information, International Research Journal of Finance and Economics, Vol. 63, No. 1, pp. 71–77.AktasR.KarginM.2011Timeliness of reporting and the quality of financial information6317177Search in Google Scholar
Al-Ghanem, W., Hegazy, M. (2011), An empirical analysis of audit delays and timeliness of corporate financial reporting in Kuwait, Eurasian Business Review, Vol. 1, pp. 73–90.Al-GhanemW.HegazyM.2011An empirical analysis of audit delays and timeliness of corporate financial reporting in Kuwait1739010.14208/BF03353799Search in Google Scholar
Almosa, S., Alabbas, M. (2008), Audit delay: Evidence from listed joint stock companies in Saudi Arabai, retrieved from http://www.kku.sa/conference/SSEFP [viewed 25th May 2010].AlmosaS.AlabbasM.2008retrieved from http://www.kku.sa/conference/SSEFP [viewed 25th May 2010].Search in Google Scholar
Ashton, R., Willingham, J., Elliott, R. (1987), An empirical analysis of audit delay, Journal of Accounting Research, Vol. 25, No. 2, pp. 275–292.AshtonR.WillinghamJ.ElliottR.1987An empirical analysis of audit delay25227529210.2307/2491018Search in Google Scholar
Aso.mk. (2019), Law on trade companies. [online] retrieved from http://aso.mk/wp-content/uploads/2019/05/LAW-ON-TRADE-COMPANIES_02feb2016.pdf [12th June 2020].Aso.mk2019[online] retrieved from http://aso.mk/wp-content/uploads/2019/05/LAW-ON-TRADE-COMPANIES_02feb2016.pdf [12th June 2020].Search in Google Scholar
Bamber, E.M., Bamber, L.S., Schoderbek, M.P. (1993), Audit structure and other determinants of audit report lag: an empirical analysis, Auditing, Vol. 12, No. 1, pp. 1–23.BamberE.M.BamberL.S.SchoderbekM.P.1993Audit structure and other determinants of audit report lag: an empirical analysis121123Search in Google Scholar
Behn, B.K., Kaplan, S.E., Krumwiede, K.R. (2001), Further evidence on the auditor's going-concern report: the influence of management plans, Auditing: A Journal of Practice and Theory, Vol. 20, No. 1, 10–28.BehnB.K.KaplanS.E.KrumwiedeK.R.2001Further evidence on the auditor's going-concern report: the influence of management plans201102810.2308/aud.2001.20.1.13Search in Google Scholar
Behn, B.K., Searcy, D.L., Woodroof, J.B. (2006), A within firm analysis of current and expected future audit lag determinants, Journal of Information Systems, Vol. 20, No. 1, pp. 65–86.BehnB.K.SearcyD.L.WoodroofJ.B.2006A within firm analysis of current and expected future audit lag determinants201658610.2308/jis.2006.20.1.65Search in Google Scholar
Bonsón-Ponte, E., Escobar-Rodríguez, T., Borrero-Domínguez, C. (2008), Empirical analysis of delays in the signing of audit reports in Spain, International Journal of Auditing, Vol. 12, No. 2, pp. 129–140.Bonsón-PonteE.Escobar-RodríguezT.Borrero-DomínguezC.2008Empirical analysis of delays in the signing of audit reports in Spain12212914010.1111/j.1099-1123.2008.00375.xSearch in Google Scholar
Bozinovska-Lazarevska, Z. (2011), Revizija, 2 izd, Ekonomski fakultet, Skopje.Bozinovska-LazarevskaZ.20112 izdEkonomski fakultetSkopjeSearch in Google Scholar
Brown, P., Dobbie, G.W., Jackson, A.B. (2011), Measures of the timeliness of earnings, Australian Accounting Review, Vol. 21, No. 3, pp. 222–234.BrownP.DobbieG.W.JacksonA.B.2011Measures of the timeliness of earnings21322223410.1111/j.1835-2561.2011.00139.xSearch in Google Scholar
Carslaw, C.A.P.N., Kaplan, S.E. (1991), An examination of audit delay: further evidence from New Zealand, Accounting and Business Research, Winter, Vol. 22, No. 85, pp. 21–32.CarslawC.A.P.N.KaplanS.E.1991An examination of audit delay: further evidence from New ZealandWinter2285213210.1080/00014788.1991.9729414Search in Google Scholar
Chambers, A., Penman, S. (1984), Timeliness of reporting and the stock price reaction to earnings announcements, Journal of Accounting Research, Vol. 22, No. 1, pp. 21–47.ChambersA.PenmanS.1984Timeliness of reporting and the stock price reaction to earnings announcements221214710.2307/2490700Search in Google Scholar
Chan, Y.K., Walter, T.S. (1996), Qualified audit reports and costly contracting, Asia Pacific Journal of Management, Vol. 31, No. 3, pp. 37–63.ChanY.K.WalterT.S.1996Qualified audit reports and costly contracting313376310.1007/BF01739681Search in Google Scholar
Che-Ahmad, A., Abidin, S. (2009), Audit delay of listed companies: a case of Malaysia, International Business Research, Vol. 1, No. 4, pp. P32.Che-AhmadA.AbidinS.2009Audit delay of listed companies: a case of Malaysia14P3210.5539/ibr.v1n4p32Search in Google Scholar
Courtis, J. (1976), Relationships between timeliness in corporate reporting and corporate attributes, Accounting And Business Research, Vol. 7, No. 25, pp. 45–56.CourtisJ.1976Relationships between timeliness in corporate reporting and corporate attributes725455610.1080/00014788.1976.9729085Search in Google Scholar
Davies, B., Whittred, G. (1980), The association between selected corporate attributes and timeliness in corporate reporting: further analysis, Abacus, Vol. 16, No. 1, pp. 48–60.DaviesB.WhittredG.1980The association between selected corporate attributes and timeliness in corporate reporting: further analysis161486010.1111/j.1467-6281.1980.tb00085.xSearch in Google Scholar
Dura, J. (2017), Effect of profitability, liquidity, solvability and company size on audit report lag on companies listed on the Indonesia stock exchange,. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, Vol. 1, No. 1, pp. 64–70.DuraJ.2017Effect of profitability, liquidity, solvability and company size on audit report lag on companies listed on the Indonesia stock exchange116470Search in Google Scholar
Dyer, J.C., McHugh, A.J. (1975), The timeliness of the Australian annual report, Journal of Accounting Research, Vol. 13, No. 2, pp. 204–219.DyerJ.C.McHughA.J.1975The timeliness of the Australian annual report13220421910.2307/2490361Search in Google Scholar
Francis, J. (1984), The effect of audit firm size on audit prices: a study of the Australian market, Journal of Accounting and Economics, Vol. 6, No. 2, pp. 133–151.FrancisJ.1984The effect of audit firm size on audit prices: a study of the Australian market6213315110.1016/0165-4101(84)90010-7Search in Google Scholar
Garssombke, H.P. (1981), The timeliness of corporate disclosure, in: J.K. Courtis, (Ed.), Communication via Annual Reports, AFM Exploratory Series No. 11, University of New England, Armidale, New South Wales, pp. 204–218.GarssombkeH.P.1981The timeliness of corporate disclosurein:CourtisJ.K.(Ed.)AFM Exploratory Series No. 11,University of New EnglandArmidale, New South Wales204218Search in Google Scholar
Gilling, D. (1977), Timeliness in corporate reporting: some further comment, Accounting and Business Research, Vol. 7, pp. 34–36.GillingD.1977Timeliness in corporate reporting: some further comment7343610.1080/00014788.1977.9729106Search in Google Scholar
Givoly, D., Palmon, D. (1982), Timeliness of annual earnings announcements: some empirical evidence, The Accounting Review, Vol. 57, No. 3, pp. 485–508.GivolyD.PalmonD.1982Timeliness of annual earnings announcements: some empirical evidence573485508Search in Google Scholar
Han, J., Wild, J. (1997), Timeliness of reporting and earnings information transfers, Journal of Business Finance & Accounting, Vol. 24, No. 3, pp. 527–540.HanJ.WildJ.1997Timeliness of reporting and earnings information transfers24352754010.1111/1468-5957.00119Search in Google Scholar
Henderson, B.C., Kaplan, S.E. (2000), An examination of audit report lag for banks: a panel data approach, Auditing: A Journal of Practice & Theory, Vol. 19, No. 2, pp. 159–174.HendersonB.C.KaplanS.E.2000An examination of audit report lag for banks: a panel data approach19215917410.2308/aud.2000.19.2.159Search in Google Scholar
Hossain, M., Taylor, P. (1998), An examination of audit delay: evidence from Pakistan, Working Paper, University of Manchester.HossainM.TaylorP.1998Working Paper,University of ManchesterSearch in Google Scholar
Hossain, M., Taylor, P. (2020), Relationship between selected corporate attributes and audit delay in developing countries: empirical evidence from India, [online] Academia.edu., retrieved from https://www.academia.edu/8030673/1_Relationship_Between_Selected_Corporate_Attributes_and_Audit_Delay_in_Developing_Countries_Empirical_Evidence_from_India [3rd December 2020].HossainM.TaylorP.2020Academia.edu.retrieved from https://www.academia.edu/8030673/1_Relationship_Between_Selected_Corporate_Attributes_and_Audit_Delay_in_Developing_Countries_Empirical_Evidence_from_India [3rd December 2020].Search in Google Scholar
Hossain, M.A., Taylor, P.J. (2008), Relationship between selected corporate attributes and audit delay in developing countries: empirical evidence from Bangladesh, Working Paper, University of Manchester.HossainM.A.TaylorP.J.2008Working Paper,University of ManchesterSearch in Google Scholar
Indriyani, R.E., Supriyati, S. (2012), Factors affecting the lag report audit in manufacturing companies in Indonesia and Malaysia, The Indonesian Accounting Review, Vol. 2, No. 2, pp. 185–202.IndriyaniR.E.SupriyatiS.2012Factors affecting the lag report audit in manufacturing companies in Indonesia and Malaysia2218520210.14414/tiar.v2i02.95Search in Google Scholar
Iskandar, M.J., Trisnawati, E. (2010), Factors affecting the lag report audit on companies listed on the Indonesia stock exchange, Journal of Business and Accounting, Vol. 12, No. 3, pp. 175–186.IskandarM.J.TrisnawatiE.2010Factors affecting the lag report audit on companies listed on the Indonesia stock exchange123175186Search in Google Scholar
Karim, W., Ahmed, K., Islam, A. (2006), The effect of regulation on timeliness of corporate financial reporting: evidence from Bangladesh, Journal of Administration & Governance, Vol. 1, No. 1, pp. 15–35.KarimW.AhmedK.IslamA.2006The effect of regulation on timeliness of corporate financial reporting: evidence from Bangladesh111535Search in Google Scholar
Kinney, W.R., Jr., McDaniel, L.S. (1993), Audit delay for firms correcting quarterly earnings, Auditing: A Journal of Practice and Theory, Vol. 12, pp. 135–142.KinneyW.R.Jr.McDanielL.S.1993Audit delay for firms correcting quarterly earnings12135142Search in Google Scholar
Knechel, W.R., Payne, J.L. (2001), Additional evidence on audit report lag, Auditing: A Journal of Practice & Theory, Vol. 20, No. 1, pp. 137–146.KnechelW.R.PayneJ.L.2001Additional evidence on audit report lag20113714610.2308/aud.2001.20.1.137Search in Google Scholar
Kross, W., Schroeder, D., (1984), An empirical investigation of the effect of quarterly earnings announcement timing on stock returns, Journal of Accounting Research, Vol. 22, No. 1, p. 153.KrossW.SchroederD.1984An empirical investigation of the effect of quarterly earnings announcement timing on stock returns22115310.2307/2490706Search in Google Scholar
Laitinen, E., Laitinen, T. (1998), Qualified audit reports in Finland: evidence from large companies, European Accounting Review, Vol. 7, No. 4, pp. 639–653.LaitinenE.LaitinenT.1998Qualified audit reports in Finland: evidence from large companies7463965310.1080/096381898336231Search in Google Scholar
Landau, S., Everitt, B. (2004), A handbook of statistical analyses using SPSS, Chapman & Hall/CRC, Boca Raton.LandauS.EverittB.2004Chapman & Hall/CRCBoca Raton10.1201/9780203009765Search in Google Scholar
Law on Audit, Consolidated Text. (2015), Службен весник на Република Македонија бр.158/10,135/11, 188/13, 43/14, 138/14, 145/15, 192/15 и 23/16, Пречистен текст (Неофицијална верзија), Закон за ревизија, [online]retrieved from https://arhiva.finance.gov.mk/files/u1394/Zakon%20za%20revizija-%20precisten%20tekst.pdf [28th December 2019].Law on Audit, Consolidated Text2015Службен весник на Република Македонија бр.158/10,135/11, 188/13, 43/14, 138/14, 145/15, 192/15 и 23/16, Пречистен текст (Неофицијална верзија)[online]retrieved from https://arhiva.finance.gov.mk/files/u1394/Zakon%20za%20revizija-%20precisten%20tekst.pdf [28th December 2019].Search in Google Scholar
Lee, H.-Y., Mande, V., Son, M. (2008), A comparison of reporting lags of multinational and domestic firms, Journal of International Financial Management and Accounting, Vol. 19, No. 1, pp. 28–56.LeeH.-Y.MandeV.SonM.2008A comparison of reporting lags of multinational and domestic firms191285610.1111/j.1467-646X.2008.01015.xSearch in Google Scholar
Leventis, S., Weetman, P., Caramanis, C. (2005), Determinants of audit report lag: some evidence from the Athens stock exchange, International Journal of Auditing, Vol. 9, No. 1, pp. 45–58.LeventisS.WeetmanP.CaramanisC.2005Determinants of audit report lag: some evidence from the Athens stock exchange91455810.1111/j.1099-1123.2005.00101.xSearch in Google Scholar
Lianto, N., Kusuma, B.H. (2010), Factors that influence the audit report lag, Jurnal Bisnis dan Akuntansi, Vol. 12, No. 2, pp. 97–106.LiantoN.KusumaB.H.2010Factors that influence the audit report lag12297106Search in Google Scholar
Mitra, S.D., Deis, R., Hossain, M. (2009), The association between audit fees and reported earnings quality in pre and post-Sarbanes-Oxley regimes, Review of Accounting and Finance, Vol. 8, No. 3, pp. 232–252.MitraS.D.DeisR.HossainM.2009The association between audit fees and reported earnings quality in pre and post-Sarbanes-Oxley regimes8323225210.1108/14757700910980840Search in Google Scholar
Moalla, H. (2017), Audit report qualification/modification: Impact of financial variables in Tunisia, Journal of Accounting in Emerging Economies, Vol. 7, No. 4, pp. 468–485.MoallaH.2017Audit report qualification/modification: Impact of financial variables in Tunisia7446848510.1108/JAEE-10-2016-0092Search in Google Scholar
Mse.mk. (2005), Law on securities, [online] retrieved from https://www.mse.mk/Repository/UserFiles/File/Misev/Regulativa/Zakoni%20ENG/Final%20Law%20on%20Securities.pdf [14th January 2020].Mse.mk2005[online] retrieved from https://www.mse.mk/Repository/UserFiles/File/Misev/Regulativa/Zakoni%20ENG/Final%20Law%20on%20Securities.pdf [14th January 2020].Search in Google Scholar
Newton, J.D., Ashton, R.H. (1989), The association between audit technology and audit delay, Auditing: A Journal of Practice And Theory, Vol. 8, No. 1, pp. 22–37.NewtonJ.D.AshtonR.H.1989The association between audit technology and audit delay812237Search in Google Scholar
Ng, P.P.H., Tai, B.Y.K. (1994), An empirical examination of the determinants of audit delay in Hong Kong, British Accounting Review, Vol. 26, No. 1, pp. 43–59.NgP.P.H.TaiB.Y.K.1994An empirical examination of the determinants of audit delay in Hong Kong261435910.1006/bare.1994.1005Search in Google Scholar
Owusu-Ansah, S., Leventis, S. (2006), Timeliness of corporate annual financial reporting in Greece, European Accounting Review, Vol. 15, No. 2, pp. 273–287.Owusu-AnsahS.LeventisS.2006Timeliness of corporate annual financial reporting in Greece15227328710.1080/09638180500252078Search in Google Scholar
Owusu-Ansah, S. (2000), Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe stock exchange, Accounting and Business Research, Vol. 30, No. 3, pp.241–254.Owusu-AnsahS.2000Timeliness of corporate financial reporting in emerging capital markets: empirical evidence from the Zimbabwe stock exchange30324125410.1080/00014788.2000.9728939Search in Google Scholar
Reimers, J. (2011), Financial accounting, Pearson, Boston.ReimersJ.2011PearsonBostonSearch in Google Scholar
Rulebook on accounting, Finance.gov.mk. (2015), Закон За Ревизија, Пречистен Текст, Службен весник на Република Македонија бр. 159/09, 164/10, 158/10, 135/11, 188/13, 43/14, 138/14, 145/15, [online] retrieved fom https://economy.gov.mk/Upload/Documents/ZTD%20konsolidiiran.pdfRulebook on accounting, Finance.gov.mk2015Службен весник на Република Македонија бр. 159/09, 164/10, 158/10, 135/11, 188/13, 43/14, 138/14, 145/15, [online] retrieved fom https://economy.gov.mk/Upload/Documents/ZTD%20konsolidiiran.pdfSearch in Google Scholar
Schwartz, K.B., Soo, B.S. (1996), The association between auditor changes and reporting lags, Contemporary Accounting Research, Vol. 13, No. 1, pp. 357–370.SchwartzK.B.SooB.S.1996The association between auditor changes and reporting lags13135737010.1111/j.1911-3846.1996.tb00505.xSearch in Google Scholar
Sinclair, N., Young, J. (1991), The timeliness of half yearly earnings announcements and stock returns, Accounting & Finance, Vol. 31, No. 2, pp. 31–52.SinclairN.YoungJ.1991The timeliness of half yearly earnings announcements and stock returns312315210.1111/j.1467-629X.1991.tb00162.xSearch in Google Scholar
Soltani, B. (2002), Timeliness of corporate and audit reports: some empirical evidence in the French context, The International Journal of Accounting, Vol. 37, pp. 215–246.SoltaniB.2002Timeliness of corporate and audit reports: some empirical evidence in the French context3721524610.1016/S0020-7063(02)00152-8Search in Google Scholar
Statistics Solutions. (2019), Assumptions of multiple linear regression – statistics solutions, [online] retrieved from https://www.statisticssolutions.com/assumptions-of-multiple-linear-regression/ [25th December 2019].Statistics Solutions2019[online] retrieved from https://www.statisticssolutions.com/assumptions-of-multiple-linear-regression/ [25th December 2019].Search in Google Scholar
Türel, A. (2010), Timeliness of financial reporting in emerging capital markets: Evidence from Turkey, European Financial and Accounting Journal, Vol. 5, No. 3–4, pp. 113–133.TürelA.2010Timeliness of financial reporting in emerging capital markets: Evidence from Turkey53–411313310.18267/j.efaj.58Search in Google Scholar
Who uses IFRS Standards? (n.d.), IFRS, [online], retrieved from https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/ [29th July 2020].Who uses IFRS Standards?(n.d.)[online], retrieved from https://www.ifrs.org/use-around-the-world/use-of-ifrs-standards-by-jurisdiction/ [29th July 2020].Search in Google Scholar
Wiwik, U. (2006), Determinant Analysis Audit report lag Empirical Study on the Jakarta Stock Exchange, Bulletin Research No. 09 Year 2000.WiwikU.2006Bulletin Research No. 09 Year 2000.Search in Google Scholar
Yendrawati, R., Mahendra, V. (2018), The influence of profitability, solvability, liquidity, company size and size of public accountant firm on audit report lag, The International Journal of Social Sciences and Humanities Invention, Vol. 5, No. 12, pp. 5170–5178.YendrawatiR.MahendraV.2018The influence of profitability, solvability, liquidity, company size and size of public accountant firm on audit report lag5125170517810.18535/ijsshi/v5i12.13Search in Google Scholar
Zeghal, D. (1984), Timeliness of accounting reports and their informational content on the capital market, Journal of Business Finance & Accounting, Vol. 11, No. 3, pp. 367–380.ZeghalD.1984Timeliness of accounting reports and their informational content on the capital market11336738010.1111/j.1468-5957.1984.tb00756.xSearch in Google Scholar
Систем за електронско известување од котирани акционерски друштва на Македонската берза (2008), Достапно на: https://www.seinet.com.mk [2nd September 2019].2008Достапно на: https://www.seinet.com.mk [2nd September 2019].Search in Google Scholar