Nghiên cứu các nhân tố ảnh hưởng đến tính kịp thời của báo cáo tài chính tiếp cận theo Meta-analytics
Ngày xuất bản:
25/04/2026
Ngày xuất bản Online:
25/04/2026
Chuyên mục:
Tài chính, Ngân hàng, Kế toán, Kiểm toán
Nội dung chính của bài viết
Tóm tắt
Bài viết tập trung phân tích các yếu tố ảnh hưởng đến tính kịp thời của báo cáo tài chính, một thành tố quan trọng đối với minh bạch thông tin và hiệu quả thị trường vốn. Dựa trên tổng quan hệ thống và phân tích tổng hợp (meta-analysis) 31 nghiên cứu với 285 ước lượng hiệu ứng công bố giai đoạn 2012–2024, chúng tôi nhận diện ba nhóm nhân tố chính. Thứ nhất, các yếu tố liên quan đến kiểm toán cho thấy, việc thay đổi kiểm toán viên và sự tồn tại của vấn đề hoạt động liên tục làm chậm thời gian công bố báo cáo. Thứ hai, các đặc điểm quản trị công ty, cụ thể là thời gian họp ủy ban kiểm toán và mức độ độc lập của hội đồng quản trị, có tác động đáng kể đến tính kịp thời của báo cáo tài chính. Thứ ba, đặc thù doanh nghiệp bao gồm yếu tố rủi ro cao làm giảm tính kịp thời, trong khi khả năng sinh lời lại thúc đẩy công bố nhanh hơn. Các kết quả này mang lại bằng chứng tổng hợp hữu ích cho việc lựa chọn biến kiểm soát trong nghiên cứu tính kịp thời của báo cáo tài chính tương lai, đồng thời cung cấp hàm ý thực tiễn cho cơ quan quản lý, doanh nghiệp và nhà đầu tư trong việc nâng cao chất lượng kiểm toán và quản trị doanh nghiệp. Qua đó, nghiên cứu góp phần xác định những yếu tố trọng yếu chi phối tính kịp thời của báo cáo tài chính và thúc đẩy minh bạch trên thị trường vốn.
Abstract
This paper focuses on analyzing the factors influencing the timeliness of financial reporting (FRT), an essential component of information transparency and capital market efficiency. Based on a systematic review and a meta-analysis of 31 studies with 285 effect-size estimates from 2012 to 2024, we identify three major groups of determinants. First, audit-related factors indicate that auditor changes and the presence of going-concern issues delay the release of financial reports. Second, corporate governance characteristics - specifically, the timing of audit committee meetings and the independence of the board of directors - exert a significant impact on FRT. Third, firm-specific attributes reveal that higher business risk reduces timeliness, whereas greater profitability accelerates disclosure. These findings provide integrated evidence that is valuable for selecting control variables in future FRT research while also offering practical implications for regulators, firms, and investors in enhancing audit quality and corporate governance. Accordingly, this study contributes to identifying the key drivers of FRT and fostering greater transparency in capital markets.
Từ khóa
Báo cáo tài chính; Độ trễ báo cáo kiểm toán; Phân tích tổng hợp; Tính kịp thời
Chi tiết bài viết
Lĩnh vực kinh tế (JEL Codes)
M40 - General - M41 - Accounting - M42 - Auditing - Accounting and Auditing
Tài liệu tham khảo
Abernathy, J. L., Beyer, B., Masli, A., & Stefaniak, C. (2014). The association between characteristics of audit committee accounting experts, audit committee chairs, and financial reporting timeliness. Advances in Accounting, 30(2), 283-297. https://doi.org/https://doi.org/10.1016/j.adiac.2014.09.001
Abernathy, J. L., Beyer, B., Masli, A., & Stefaniak, C. M. (2015). How the source of audit committee accounting expertise influences financial reporting timeliness. Current Issues in Auditing, 9(1), P1-P9. https://doi.org/https://doi.org/10.2308/ciia-51030
Abernathy, J. L., Kubick, T. R., & Masli, A. (2018). Evidence on the relation between managerial ability and financial reporting timeliness. International Journal of Auditing, 22(2), 185-196. https://doi.org/https://doi.org/10.1111/ijau.12112
Aksoy, M., Yilmaz, M. K., Topcu, N., & Uysal, Ö. (2021). The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey. Journal of Applied Accounting Research, 22(4), 706-731. https://doi.org/https://doi.org/10.1108/JAAR-07-2020-0127
Al Daoud, K. A., Ku Ismail, K. N. I., & Lode, N. A. (2015). The impact of internal corporate governance on the timeliness of financial reports of Jordanian firms: Evidence using audit and management report lags. Mediterranean Journal of Social Sciences, 6(1), 205-231. https://doi.org/https://repo.uum.edu.my/id/eprint/13979/1/5482-21292-3-PB.pdf
Alexeyeva, I. (2024). Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies. Journal of International Accounting, Auditing and Taxation, 54, 100597. https://doi.org/https://doi.org/10.1016/j.intaccaudtax.2024.100597
Alhawamdeh, O., Salleh, Z., & Ismail, S. (2024). He moderating role of key audit matters in the relationship between audit committee characteristics and audit report lag. Corporate Governance and Organizational Behavior Review, 8(1), 243-251. https://doi.org/DOI: 10.22495/cgobrv8i1p21
Alshammari, M. K. (2024). AUDIT COMMITTEE TRAITS IMPACT ON AUDIT REPORT LAG: EVIDENCE FROM NON-FINANCIAL LISTED ENTITIES. Institutions, 14(3), 134-144. https://doi.org/https://doi.org/10.22495/rgcv14i3p13
Ashraf, M., Michas, P. N., & Russomanno, D. (2020). The impact of audit committee information technology expertise on the reliability and timeliness of financial reporting. The accounting review, 95(5), 23-56. https://doi.org/https://doi.org/10.2308/accr-52622
Asiriuwa, O., Adeyemi, S. B., Uwuigbe, O. R., Uwuigbe, U., & Ozordi, E. (2021). Tax aggressiveness and timeliness of financial reporting in Nigeria financial sector. Academy of Accounting and Financial Studies Journal, 25(6), 1-11. https://doi.org/https://ir.unilag.edu.ng/handle/123456789/10528
Astami, E., Pramono, A. J., Rusmin, R., Cahaya, F. R., & Soobaroyen, T. (2024). Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context. Journal of International Accounting, Auditing and Taxation, 56, 100638. https://doi.org/https://doi.org/10.1016/j.intaccaudtax.2024.100638
Bala, H., Amran, N. A., & Shaari, H. (2020). Audit committee attributes and cosmetic accounting in Nigeria: The moderating effect of audit price. Managerial Auditing Journal, 35(2), 177-206. https://doi.org/https://doi.org/10.1108/MAJ-06-2018-1897
Borgi, H., Ghardallou, W., & AlZeer, M. (2021). The effect of CEO characteristics on financial reporting timeliness in Saudi Arabia. Accounting, 7(6), 1265-1274. https://doi.org/https://www.growingscience.com/ac/Vol7/ac_2021_97.pdf
Çelik, B., Özer, G., & Merter, A. K. (2023). The effect of ownership structure on financial reporting timeliness: An implementation on Borsa Istanbul. SAGE Open, 13(4), 21582440231207458. https://doi.org/https://doi.org/10.1177/21582440231207458
Crook, M. D., Lambert, T. A., Walkup, B. R., & Whitworth, J. D. (2023). All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness. Managerial Auditing Journal, 38(7), 1162-1186. https://doi.org/https://doi.org/10.1108/MAJ-06-2022-3585
Du, H., & Wu, K. (2018). XBRL mandate and timeliness of financial reporting: do XBRL filings take longer? Journal of Emerging Technologies in Accounting, 15(1), 57-75. https://doi.org/https://doi.org/10.2308/jeta-52094
Endri, E., Dewi, S. S., & Pramono, S. E. (2024). The determinants of audit report lag: Evidence from Indonesia. Investment Management & Financial Innovations, 21(1), 1-12. https://doi.org/http://dx.doi.org/10.21511/imfi.21(1).2024.01
Ghafran, C., & Yasmin, S. (2018). Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise. International Journal of Auditing, 22(1), 13-24. https://doi.org/https://doi.org/10.1111/ijau.12101
Givoly, D., & Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence. Accounting Review, 486-508. https://doi.org/https://www.jstor.org/stable/246875
Ha, H. T. V., Hung, D. N., & Xuan, N. T. (2023). Corporate governance and the presence of female in the board of directors on audit quality in Vietnam. Quality - Access to Success, 24(193), 314-321. https://doi.org/DOI: 10.47750/QAS/24.193.35
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. https://doi.org/ https://doi.org/10.1111/ijau.12136
Hansen, C., Steinmetz, H., & Block, J. (2022). How to conduct a meta-analysis in eight steps: a practical guide. Springer. https://doi.org/https://doi.org/10.1007/s11301-021-00247-4
Haw, I. M., Qi, D., & Wu, W. (2000). Timeliness of annual report releases and market reaction to earnings announcements in an emerging capital market: The case of China. Journal of International Financial Management & Accounting, 11(2), 108-131.
Hoang, P. L. T., Pham, D. X., Thalassinos, E. I., & Le, H. A. (2022). The impact of corporate governance mechanism, company characteristics on the timeliness of financial statements: Evidence from listed companies in Vietnam. Academic Journal of Interdisciplinary Studies, 11(2), 248-263. https://doi.org/https://doi.org/10.36941/ajis-2022-0049
Hoang, T. V. H., Dang, N. H., & Nguyen, T. T. P. (2018). The Study of Factors Affecting the Timeliness of Financial Reports: The Experiments on Listed Companies in Vietnam. 8(2), 294-307. https://doi.org/DOI: 10.18488/journal.aefr.2018.82.294.307
Huang, H.-W., Dao, M., & Sun, W.-C. (2017). The timeliness of financial reporting and fair values: evidence from US banks. Review of Pacific Basin Financial Markets and Policies, 20(01), 1750006. https://doi.org/https://doi.org/10.1142/S0219091517500060
Hunter, J. E., & Schmidt, F. L. (2004). Methods of meta-analysis: Correcting error and bias in research findings. Sage. https://doi.org/https://doi.org/10.1177/109442810629549
Hwang, S., No, W. G., & Kim, J. (2021). XBRL mandate and timeliness of financial reporting: The effect of internal control problems. Journal of Accounting, Auditing & Finance, 36(3), 667-692. https://doi.org/https://doi.org/10.1177/0148558X20929854
IASB. (2010). International Financial Reporting Standards.
Islam, M. S., McCumber, W., Farah, N., & Qiu, H. (2023). CEO Network Connections and the Timeliness of Financial Reporting. Accounting Horizons, 37(4), 117-147. https://doi.org/https://doi.org/10.2308/HORIZONS-2021-056
Jamali, H. R., & Nikzad, M. (2011). Article title type and its relation with the number of downloads and citations. Scientometrics, 88(2), 653-661. https://doi.org/https://doi.org/10.1007/s11192-011-0412-z
Johnston, J. A., & Zhang, J. H. (2018). Information technology investment and the timeliness of financial reports. Journal of Emerging Technologies in Accounting, 15(1), 77-101. https://doi.org/https://doi.org/10.2308/jeta-52066
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Abernathy, J. L., Beyer, B., Masli, A., & Stefaniak, C. M. (2015). How the source of audit committee accounting expertise influences financial reporting timeliness. Current Issues in Auditing, 9(1), P1-P9. https://doi.org/https://doi.org/10.2308/ciia-51030
Abernathy, J. L., Kubick, T. R., & Masli, A. (2018). Evidence on the relation between managerial ability and financial reporting timeliness. International Journal of Auditing, 22(2), 185-196. https://doi.org/https://doi.org/10.1111/ijau.12112
Aksoy, M., Yilmaz, M. K., Topcu, N., & Uysal, Ö. (2021). The impact of ownership structure, board attributes and XBRL mandate on timeliness of financial reporting: evidence from Turkey. Journal of Applied Accounting Research, 22(4), 706-731. https://doi.org/https://doi.org/10.1108/JAAR-07-2020-0127
Al Daoud, K. A., Ku Ismail, K. N. I., & Lode, N. A. (2015). The impact of internal corporate governance on the timeliness of financial reports of Jordanian firms: Evidence using audit and management report lags. Mediterranean Journal of Social Sciences, 6(1), 205-231. https://doi.org/https://repo.uum.edu.my/id/eprint/13979/1/5482-21292-3-PB.pdf
Alexeyeva, I. (2024). Does board composition impact the timeliness of financial reporting? Evidence from Swedish privately held companies. Journal of International Accounting, Auditing and Taxation, 54, 100597. https://doi.org/https://doi.org/10.1016/j.intaccaudtax.2024.100597
Alhawamdeh, O., Salleh, Z., & Ismail, S. (2024). He moderating role of key audit matters in the relationship between audit committee characteristics and audit report lag. Corporate Governance and Organizational Behavior Review, 8(1), 243-251. https://doi.org/DOI: 10.22495/cgobrv8i1p21
Alshammari, M. K. (2024). AUDIT COMMITTEE TRAITS IMPACT ON AUDIT REPORT LAG: EVIDENCE FROM NON-FINANCIAL LISTED ENTITIES. Institutions, 14(3), 134-144. https://doi.org/https://doi.org/10.22495/rgcv14i3p13
Ashraf, M., Michas, P. N., & Russomanno, D. (2020). The impact of audit committee information technology expertise on the reliability and timeliness of financial reporting. The accounting review, 95(5), 23-56. https://doi.org/https://doi.org/10.2308/accr-52622
Asiriuwa, O., Adeyemi, S. B., Uwuigbe, O. R., Uwuigbe, U., & Ozordi, E. (2021). Tax aggressiveness and timeliness of financial reporting in Nigeria financial sector. Academy of Accounting and Financial Studies Journal, 25(6), 1-11. https://doi.org/https://ir.unilag.edu.ng/handle/123456789/10528
Astami, E., Pramono, A. J., Rusmin, R., Cahaya, F. R., & Soobaroyen, T. (2024). Do family ownership and supervisory board characteristics influence audit report lag? A view from a two-tier board context. Journal of International Accounting, Auditing and Taxation, 56, 100638. https://doi.org/https://doi.org/10.1016/j.intaccaudtax.2024.100638
Bala, H., Amran, N. A., & Shaari, H. (2020). Audit committee attributes and cosmetic accounting in Nigeria: The moderating effect of audit price. Managerial Auditing Journal, 35(2), 177-206. https://doi.org/https://doi.org/10.1108/MAJ-06-2018-1897
Borgi, H., Ghardallou, W., & AlZeer, M. (2021). The effect of CEO characteristics on financial reporting timeliness in Saudi Arabia. Accounting, 7(6), 1265-1274. https://doi.org/https://www.growingscience.com/ac/Vol7/ac_2021_97.pdf
Çelik, B., Özer, G., & Merter, A. K. (2023). The effect of ownership structure on financial reporting timeliness: An implementation on Borsa Istanbul. SAGE Open, 13(4), 21582440231207458. https://doi.org/https://doi.org/10.1177/21582440231207458
Crook, M. D., Lambert, T. A., Walkup, B. R., & Whitworth, J. D. (2023). All my rowdy friends: the effect of Super Bowl hosting on audit and financial reporting timeliness. Managerial Auditing Journal, 38(7), 1162-1186. https://doi.org/https://doi.org/10.1108/MAJ-06-2022-3585
Du, H., & Wu, K. (2018). XBRL mandate and timeliness of financial reporting: do XBRL filings take longer? Journal of Emerging Technologies in Accounting, 15(1), 57-75. https://doi.org/https://doi.org/10.2308/jeta-52094
Endri, E., Dewi, S. S., & Pramono, S. E. (2024). The determinants of audit report lag: Evidence from Indonesia. Investment Management & Financial Innovations, 21(1), 1-12. https://doi.org/http://dx.doi.org/10.21511/imfi.21(1).2024.01
Ghafran, C., & Yasmin, S. (2018). Audit committee chair and financial reporting timeliness: A focus on financial, experiential and monitoring expertise. International Journal of Auditing, 22(1), 13-24. https://doi.org/https://doi.org/10.1111/ijau.12101
Givoly, D., & Palmon, D. (1982). Timeliness of annual earnings announcements: Some empirical evidence. Accounting Review, 486-508. https://doi.org/https://www.jstor.org/stable/246875
Ha, H. T. V., Hung, D. N., & Xuan, N. T. (2023). Corporate governance and the presence of female in the board of directors on audit quality in Vietnam. Quality - Access to Success, 24(193), 314-321. https://doi.org/DOI: 10.47750/QAS/24.193.35
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. https://doi.org/ https://doi.org/10.1111/ijau.12136
Hansen, C., Steinmetz, H., & Block, J. (2022). How to conduct a meta-analysis in eight steps: a practical guide. Springer. https://doi.org/https://doi.org/10.1007/s11301-021-00247-4
Haw, I. M., Qi, D., & Wu, W. (2000). Timeliness of annual report releases and market reaction to earnings announcements in an emerging capital market: The case of China. Journal of International Financial Management & Accounting, 11(2), 108-131.
Hoang, P. L. T., Pham, D. X., Thalassinos, E. I., & Le, H. A. (2022). The impact of corporate governance mechanism, company characteristics on the timeliness of financial statements: Evidence from listed companies in Vietnam. Academic Journal of Interdisciplinary Studies, 11(2), 248-263. https://doi.org/https://doi.org/10.36941/ajis-2022-0049
Hoang, T. V. H., Dang, N. H., & Nguyen, T. T. P. (2018). The Study of Factors Affecting the Timeliness of Financial Reports: The Experiments on Listed Companies in Vietnam. 8(2), 294-307. https://doi.org/DOI: 10.18488/journal.aefr.2018.82.294.307
Huang, H.-W., Dao, M., & Sun, W.-C. (2017). The timeliness of financial reporting and fair values: evidence from US banks. Review of Pacific Basin Financial Markets and Policies, 20(01), 1750006. https://doi.org/https://doi.org/10.1142/S0219091517500060
Hunter, J. E., & Schmidt, F. L. (2004). Methods of meta-analysis: Correcting error and bias in research findings. Sage. https://doi.org/https://doi.org/10.1177/109442810629549
Hwang, S., No, W. G., & Kim, J. (2021). XBRL mandate and timeliness of financial reporting: The effect of internal control problems. Journal of Accounting, Auditing & Finance, 36(3), 667-692. https://doi.org/https://doi.org/10.1177/0148558X20929854
IASB. (2010). International Financial Reporting Standards.
Islam, M. S., McCumber, W., Farah, N., & Qiu, H. (2023). CEO Network Connections and the Timeliness of Financial Reporting. Accounting Horizons, 37(4), 117-147. https://doi.org/https://doi.org/10.2308/HORIZONS-2021-056
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