The influence of corporate governance on the audited financial statement lag
Published: July 28, 2026
Abstract
This study is expected to contribute to the accounting theory regarding a characteristic of useful information, which is the timeliness of information, through quantifying a sample of 293 companies listed on the Ho Chi Minh City Stock Exchange (HOSE) over six years with 1,758 observation samples. By adopting the model of Hassan, Y.M. (2016), the study’s results identified seven independent variables, including the existence of the audit committee, ownership concentration, independent Board of Directors, CEO duality, audit firm type, company size, and firm performance, all of which impact the audited financial statement lag. Based on these findings, some implications were proposed to help companies enhance the timeliness of their financial reporting.
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