ABERDEEN, S.D. — Northern State University assistant professor of accounting Dr. Eman Momeni has published a peer-reviewed article in the Asian Accounting Review, a journal published by Emerald Publishing and indexed in Scopus, one of the world’s largest abstract and citation databases. The journal is ranked Q2 in finance and Q3 in accounting within the Scopus index.
The article, “Audit Report Lag and Its Contemporary Issues: A Comparative Review of Literature,” examines the factors that influence the time between a company’s fiscal year-end and the release of its audited financial statements — a gap with significant implications for investors, regulators and financial markets. The research provides a comprehensive review of existing literature and identifies emerging issues shaping the field.
“As financial markets become increasingly complex and fast-moving, understanding audit report lag is essential for improving transparency and efficiency in financial reporting,” Dr. Momeni said. “This research highlights how reporting timeliness influences market transparency and decision-making, contributing to the broader accounting literature. Given that auditing firms are one of the primary career paths for many of our accounting graduates, this topic is especially relevant and informative for their professional development.”
Dr. Momeni joined Northern State University in 2020 and brings more than six years of professional accounting experience in public accounting, auditing and financial advisory roles. His research interests include international financial reporting standards, forensic accounting education and emerging markets. This publication adds to a growing body of scholarly work he has produced since joining Northern’s School of Business, now housed in the Business and Health Innovation Center.
The article is available online. To read the full publication, visit:
https://www.emerald.com/ara/article-abstract/doi/10.1108/ARA-06-2024-0191/1323239/Audit-report-lag-and-its-contemporary-issues-a?redirectedFrom=fulltext