Auditor Industry Specialism and Reporting Timeliness

被引：11
|
作者：
Abidin, Shamharir [1 ]
Ahmad-Zaluki, Nurwati A. [1 ]
机构：
[1] Univ Utara Malaysia, Sch Accounting, Sintok 06010, Kedah, Malaysia
来源：
INTERNATIONAL CONGRESS ON INTERDISCIPLINARY BUSINESS AND SOCIAL SCIENCES 2012 (ICIBSOS 2012) | 2012年 / 65卷
关键词：
Industry Specialism; Big Four Auditor; Timeliness; Malaysia; FEES; DIFFERENTIATION;
D O I：
10.1016/j.sbspro.2012.11.213
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This study investigates whether industry specialist auditors could speed up the audit work using a sample of 873 public listed companies. The multivariate results indicate that industry specialist auditors do not statistically offer faster audit work than non-specialists. In contrast, Big Four firms do perform significant faster audits as compared to their non-Big Four counterparts. Larger companies, companies reporting profits, and financial companies are found to be associated with faster audits. Conversely, companies receiving qualified audit opinions, reporting extraordinary income, and higher in leverage, are associated with longer audit report lags. (c) 2012 Published by Elsevier Ltd. Selection and/or peer-review under responsibility of JIBES University, Jakarta
引用
收藏
页码：873 / 878
页数：6
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