Audit firm industry specialization and the audit report lag

Firms audited by industry specialists are larger, more profitable, purchase more NAS, have more subsidiaries and are audited by audit firms with shorter audit ...

Auditing and Taxation. Audit firm industry specialization and the audit report lag. Ahsan Habiba,∗, Md. Borhan Uddin Bhuiyanb a Department of Accounting ...

Do audit firm industry specialization and audit report lag matter?

The results of the interaction between audit firm industry specialization and ARL also display a negative association with audit fee, signifying that ...

Audit Firm Industry Specialization and the Audit Report Lag

This paper contributes to the audit report lag (ARL) literature by documenting the association between audit firm industry specialization ...

Audit tenure, auditor specialization and audit report lag

Purpose – This paper aims to examine the association between audit firm tenure and audit report lag (ARL) and the impact of auditor industry specialization ...

Audit firm industry specialization and the audit report lag

The results of the study indicate that tenure audit has a significant impact on audit report lag, that the size of a public accounting firm has no significant ...

Full article: Audit pricing puzzle: Do audit firm industry specialization ...

This study examines whether audit firm industry specialization and audit report time lag (ARL) matter in the audit fees puzzle.

The Influence of Industrial Specialization Auditor on Audit Report Lag

The analysis model uses multiple linear regression analysis. The results of this study indicate that auditor industry specialization has a negative effect on ...

Audit firm industry specialization and the audit report lag - EconBiz

Journal of international accounting auditing & taxation. - Amsterdam [u.a.] : Elsevier, ISSN 1061-9518, ZDB-ID 11303888. - Vol. 20.2011, 1, p. 32-45 ...

Audit tenure, auditor specialization and audit report lag

regulators in mandating audit firm rotation. Keywords Audit firm tenure, Audit report lag, Auditor industry specialization. Paper type Research paper. 1 ...

Audit firm industry specialization and the audit report lag

Semantic Scholar extracted view of "Audit firm industry specialization and the audit report lag" by Ahsan Habib et al.

Audit partner industry specialization and audit report lag

Findings – The research findings indicate that the ARD is shorter for client firms audited by an industry specialist audit partner.

Auditor Characteristics and Audit Report Lag: Industry Specialization ...

This research's implication is expected to provide broader insight to the company regarding several factors that can help companies issue their financial ...

The Impact of Auditor Industry Specialization, Type of Auditor and ...

negative association between audit firm specialization and audit report lag. This leads to our first research hypothesis. H1: Auditor industry ...

Audit tenure, auditor specialization and audit report lag

Purpose. This paper aims to examine the association between audit firm tenure and audit report lag (ARL) and the impact of auditor industry ...

Auditor Tenure, Auditor Industry Expertise, and Audit Report Lag

With a view to the importance of ARL on the timeliness of financial reporting information and firms' financial performance, it is vital to ...

The Validity of Auditor Industry Specialization Measures | AUDITING

On the audit quality side, the results are more stable and evidence from previously published studies indicates that firms audited by ISP ...

Audit report lag and client industry homogeneity - OUCI

... Accounting Review, № 57, с. 486; Audit firm industry specialization and the audit report lag, Journal of International Accounting, Auditing and Taxation, № 20, ...

Audit Tenure and Quality to Audit Report Lag in Banking

TA*AIS : Interaction of audit tenure with auditor of industry specialization. PRO : Profitability of the company, with the proxy of the return on assets ratio.

A Hidden Risk of Auditor Industry Specialization

A within firm analysis of current and expected future audit lag determinants. ... Additional evidence on audit report lag. Auditing: A. Journal of Practice and ...