There's no direct connection between the two. The recommendation to publish the public accounts earlier is partly a matter of accountability. You're serving up the meal hot rather than cold. It's more appetizing for people to dig into.
Also, as Nick said already, it encourages the faster gathering of the information. Some of these mechanical tasks are tedious for people. If there's no particular push on them to do it, they may let the summer vacation get in the way, but it has to be done sooner or later, and documenting what you've been doing usually doesn't get any easier with the passage of time.
I think it would, actually, in the long run, prove to be simpler. Federal government representatives can talk to their counterparts in Alberta and Saskatchewan, say, which are very timely with their public accounts, and ask if it is actually harder to do it quickly. I think the answer would be, “No, it's easier.”
