{"id":"https://openalex.org/W3217513633","doi":"https://doi.org/10.3390/su132212830","title":"Audit Report Lag. Differential Analysis between Spanish SMEs and Non-SMEs","display_name":"Audit Report Lag. Differential Analysis between Spanish SMEs and Non-SMEs","publication_year":2021,"publication_date":"2021-11-19","ids":{"openalex":"https://openalex.org/W3217513633","doi":"https://doi.org/10.3390/su132212830","mag":"3217513633"},"language":"en","primary_location":{"id":"doi:10.3390/su132212830","doi":"https://doi.org/10.3390/su132212830","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su132212830","pdf_url":"https://www.mdpi.com/2071-1050/13/22/12830/pdf?version=1637741691","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/2071-1050/13/22/12830/pdf?version=1637741691","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5038004250","display_name":"Susana Escaloni","orcid":"https://orcid.org/0000-0003-3387-3847","observed_orcids":["https://orcid.org/0000-0003-3387-3847"]},"institutions":[{"id":"https://openalex.org/I6289922","display_name":"Universidade de Vigo","ror":"https://ror.org/05rdf8595","country_code":"ES","type":"education","lineage":["https://openalex.org/I6289922"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Susana Escaloni","raw_affiliation_strings":["Department of Financial Economics and Accountancy, University of Vigo, 36310 Vigo, Spain"],"raw_orcid":"https://orcid.org/0000-0003-3387-3847","affiliations":[{"raw_affiliation_string":"Department of Financial Economics and Accountancy, University of Vigo, 36310 Vigo, Spain","institution_ids":["https://openalex.org/I6289922"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5056740208","display_name":"Mercedes Mareque","orcid":"https://orcid.org/0000-0001-8927-5323","observed_orcids":["https://orcid.org/0000-0001-8927-5323"]},"institutions":[{"id":"https://openalex.org/I6289922","display_name":"Universidade de Vigo","ror":"https://ror.org/05rdf8595","country_code":"ES","type":"education","lineage":["https://openalex.org/I6289922"]}],"countries":["ES"],"is_corresponding":true,"raw_author_name":"Mercedes Mareque","raw_affiliation_strings":["Department of Financial Economics and Accountancy, University of Vigo, 32004 Ourense, Spain"],"raw_orcid":"https://orcid.org/0000-0001-8927-5323","affiliations":[{"raw_affiliation_string":"Department of Financial Economics and Accountancy, University of Vigo, 32004 Ourense, Spain","institution_ids":["https://openalex.org/I6289922"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5056740208"],"corresponding_institution_ids":["https://openalex.org/I6289922"],"apc_list":{"value":1900,"currency":"CHF","value_usd":2052},"apc_paid":{"value":1900,"currency":"CHF","value_usd":2052},"fwci":4.2224,"has_fulltext":true,"cited_by_count":20,"citation_normalized_percentile":{"value":0.94057725,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"13","issue":"22","first_page":"12830","last_page":"12830"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9970999956130981,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.002099999925121665,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/audit-delay","display_name":"audit delay","score":0.9980000257492065},{"id":"https://openalex.org/keywords/audit-efficiency","display_name":"audit efficiency","score":0.7649999856948853},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.8930000066757202},{"id":"https://openalex.org/keywords/audit-opinion","display_name":"audit opinion","score":0.6079999804496765},{"id":"https://openalex.org/keywords/financial-crises","display_name":"financial crisis","score":0.7129999995231628},{"id":"https://openalex.org/keywords/audit-fees","display_name":"audit fees","score":0.5730000138282776},{"id":"https://openalex.org/keywords/auditor-type","display_name":"auditor type","score":0.8510000109672546},{"id":"https://openalex.org/keywords/unlisted-firms","display_name":"unlisted firms","score":0.6110000014305115},{"id":"https://openalex.org/keywords/spanish-firms","display_name":"Spanish companies","score":0.7059999704360962}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.8556752800941467},{"id":"https://openalex.org/C41282006","wikidata":"https://www.wikidata.org/wiki/Q830689","display_name":"Auditor's report","level":3,"score":0.7981622219085693},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7079466581344604},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6653759479522705},{"id":"https://openalex.org/C75778745","wikidata":"https://www.wikidata.org/wiki/Q342626","display_name":"Lag","level":2,"score":0.6091057658195496},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4707993268966675},{"id":"https://openalex.org/C150130657","wikidata":"https://www.wikidata.org/wiki/Q4819986","display_name":"Auditor independence","level":5,"score":0.46521711349487305},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4519082307815552},{"id":"https://openalex.org/C27574286","wikidata":"https://www.wikidata.org/wiki/Q320723","display_name":"Variables","level":2,"score":0.4268156886100769},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.38376399874687195},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.33415815234184265},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.2005414366722107},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.15966832637786865},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.10844603180885315},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.10016527771949768},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C31258907","wikidata":"https://www.wikidata.org/wiki/Q1301371","display_name":"Computer network","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.3390/su132212830","doi":"https://doi.org/10.3390/su132212830","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su132212830","pdf_url":"https://www.mdpi.com/2071-1050/13/22/12830/pdf?version=1637741691","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:gam:jsusta:v:13:y:2021:i:22:p:12830-:d:683293","doi":null,"is_oa":false,"landing_page_url":"https://www.mdpi.com/2071-1050/13/22/12830/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:cb56a9223f304efeb26d68f8e29fd123","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/cb56a9223f304efeb26d68f8e29fd123","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Sustainability, Vol 13, Iss 12830, p 12830 (2021)","raw_type":"article"},{"id":"pmh:oai:www.investigo.biblioteca.uvigo.es:11093/2734","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/11093/2734","pdf_url":null,"source":{"id":"https://openalex.org/S4377196408","display_name":"Investigo Institutional repository of UVigo (Universidade de Vigo)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I6289922","host_organization_name":"Universidade de Vigo","host_organization_lineage":["https://openalex.org/I6289922"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"article"}],"best_oa_location":{"id":"doi:10.3390/su132212830","doi":"https://doi.org/10.3390/su132212830","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su132212830","pdf_url":"https://www.mdpi.com/2071-1050/13/22/12830/pdf?version=1637741691","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3217513633.pdf","grobid_xml":"https://content.openalex.org/works/W3217513633.grobid-xml"},"referenced_works_count":70,"referenced_works":["https://openalex.org/W103320824","https://openalex.org/W143022119","https://openalex.org/W1111920510","https://openalex.org/W1481585273","https://openalex.org/W1583654348","https://openalex.org/W1603427131","https://openalex.org/W1915251945","https://openalex.org/W1969177246","https://openalex.org/W1971640772","https://openalex.org/W1997650887","https://openalex.org/W2005231270","https://openalex.org/W2006680549","https://openalex.org/W2015434352","https://openalex.org/W2016662386","https://openalex.org/W2017118039","https://openalex.org/W2029502432","https://openalex.org/W2056280192","https://openalex.org/W2061405137","https://openalex.org/W2065478891","https://openalex.org/W2071498136","https://openalex.org/W2074504958","https://openalex.org/W2082291383","https://openalex.org/W2083203734","https://openalex.org/W2083420761","https://openalex.org/W2083717332","https://openalex.org/W2086069872","https://openalex.org/W2090930036","https://openalex.org/W2091415391","https://openalex.org/W2092755937","https://openalex.org/W2097261322","https://openalex.org/W2107480708","https://openalex.org/W2112661924","https://openalex.org/W2115630219","https://openalex.org/W2124544233","https://openalex.org/W2131552354","https://openalex.org/W2141143806","https://openalex.org/W2153383780","https://openalex.org/W2159922819","https://openalex.org/W2171261596","https://openalex.org/W2270127234","https://openalex.org/W2301695206","https://openalex.org/W2566486018","https://openalex.org/W2569099618","https://openalex.org/W2591599363","https://openalex.org/W2595402720","https://openalex.org/W2604163725","https://openalex.org/W2735899183","https://openalex.org/W2767056574","https://openalex.org/W2771141669","https://openalex.org/W2899151544","https://openalex.org/W2899469106","https://openalex.org/W2901450711","https://openalex.org/W2907383789","https://openalex.org/W2936877633","https://openalex.org/W2955592496","https://openalex.org/W2973366279","https://openalex.org/W2987636422","https://openalex.org/W2996008539","https://openalex.org/W3010835395","https://openalex.org/W3018647102","https://openalex.org/W3041045567","https://openalex.org/W3049650011","https://openalex.org/W3122837395","https://openalex.org/W3123020694","https://openalex.org/W3123726720","https://openalex.org/W3124063005","https://openalex.org/W3125449343","https://openalex.org/W3156761173","https://openalex.org/W3172092670","https://openalex.org/W6950083871"],"related_works":["https://openalex.org/W1583654348","https://openalex.org/W2583753248","https://openalex.org/W7171948615","https://openalex.org/W4402365960","https://openalex.org/W7056396583","https://openalex.org/W4400333307","https://openalex.org/W3135060180","https://openalex.org/W2607126142","https://openalex.org/W7166731690","https://openalex.org/W7008070716"],"abstract_inverted_index":{"Audit":[0],"report":[1,42,133,174,190,203,225,264,276],"lag":[2,23,43,134,175,191,204,226,265,277],"is":[3,35,107,112,128,195,266,284],"considered":[4],"to":[5,36,48,58,141,246,280],"be":[6],"an":[7,285],"indicator":[8],"of":[9,17,32,40,53,67,87,101,115,144,164,185,220,230,235],"audit":[10,41,95,132,152,173,189,202,224,253,263],"punctuality":[11],"and":[12,47,84,93,104,150,205,207,214,227,252,270],"efficiency,":[13],"while":[14],"the":[15,38,50,73,85,88,91,94,98,121,131,137,142,145,148,151,156,162,167,172,188,198,212,218,228,241,244,248,272,282],"existence":[16,163],"factors":[18,55,68,83,186],"that":[19,262,271],"may":[20],"determine":[21],"this":[22,33,61],"has":[24,69,78],"been":[25,70,79],"signalled":[26],"in":[27,44,63,72,192,268],"previous":[28,74],"studies.":[29],"The":[30,109],"objective":[31],"study":[34],"identify":[37],"determinants":[39],"Spanish":[45,118],"SMEs,":[46,221],"analyse":[49],"potential":[51],"singularities":[52],"these":[54,82],"with":[56,181],"regards":[57],"non-SMEs.":[59],"With":[60],"aim":[62],"mind,":[64],"a":[65,76,182],"set":[66],"analysed;":[71],"literature,":[75],"relationship":[77,200],"observed":[80],"between":[81,201,223],"characteristics":[86,143],"audited":[89,146,242,249],"company,":[90,147,243],"auditor":[92,149,232],"exercise.":[96,153],"Additionally,":[97],"possible":[99],"influence":[100],"financial":[102],"crisis":[103,208],"recovery":[105],"periods":[106],"analysed.":[108],"sample":[110],"analysed":[111],"made":[113],"up":[114],"3217":[116],"unlisted":[117],"firms":[119],"for":[120,171,211],"years":[122],"2008\u20132015.":[123],"Multiple":[124],"linear":[125],"regression":[126],"analysis":[127],"used,":[129],"modelling":[130],"based":[135,176],"on":[136,155,177],"independent":[138,168,273],"variables":[139,169,274],"related":[140],"Based":[154],"results":[157],"obtained,":[158],"we":[159,259],"can":[160,260],"support":[161],"differences":[165],"among":[166],"responsible":[170],"company":[178,250,283],"type":[179],"(SME/non-SME),":[180],"larger":[183],"number":[184,234],"impacting":[187],"SMEs.":[193],"It":[194],"worth":[196],"noting":[197],"significant":[199],"opinion":[206],"variables,":[209],"both":[210],"SME":[213,286],"non-SME":[215],"models.":[216],"In":[217],"case":[219],"links":[222],"likelihood":[229],"bankruptcy,":[231],"type,":[233],"economic":[236],"activities":[237],"carried":[238],"out":[239],"by":[240],"industry":[245],"which":[247],"pertains,":[251],"fees":[254],"were":[255],"also":[256],"observed.":[257],"Furthermore,":[258],"conclude":[261],"greater":[267],"SMEs":[269],"explaining":[275],"differ":[278],"according":[279],"whether":[281],"or":[287],"not.":[288]},"counts_by_year":[{"year":2026,"cited_by_count":3},{"year":2025,"cited_by_count":4},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2021-12-06T00:00:00"}
