Audit firm industry specialization and the audit report lag

Habib, Ahsan; Bhuiyan, Md. Borhan Uddin

doi:10.1016/j.intaccaudtax.2010.12.004

Cited by 184 publications

(259 citation statements)

References 48 publications

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“…Whitworth and Lambert (2014) examined industry expertise at the office level, as well as office-specific characteristics. Similar to Habib and Bhuiyan (2011), they also found companies audited by industry expert auditors tend to have shorter ARL. However, they also noted a positive association between ARL and both the relative size of the office and the importance of the client.…”

Section: Audit Firm Characteristicsmentioning

confidence: 57%

An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research

et al. 2016

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Audit report lag (ARL) is the length of time from a company's fiscal year-end to the audit report date, and is often viewed as the most important financial reporting timeliness determinant. Given that timeliness is an area of interest to investors, managers, regulators, auditors and academics, an understanding of ARL determinants is extremely important. As financial markets become more globally oriented, an international understanding of ARL determinants becomes even more important. This paper summarizes the extant literature on ARL and its determinants with an emphasis on international literature. Our review categorizes prior research based on company-specific and auditrelated factors, and explores the associations that have been identified with respect to ARL. Finally, we identify possible areas of interest not currently present in the literature and speculate on several opportunities for future research.

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Section: Audit Firm Characteristicsmentioning

confidence: 57%

An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research

et al. 2016

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“…Although Malaysian regulators and practitioners emphasize a shorter audit report lag, research has found that auditors in Malaysian companies usually take 100 to 115 days to finalize and issue an audit report. This time is comparatively longer than the reported time in other countries; for example, in the US they take between 40 to 50 days (Bamber et al 1993;Ettredge et al 2006); in New Zealand, 61 days (Habib & Bhuiyan 2011); in Egypt, 67 days (Afify 2009); in Oman, 51 days (Baatwah et al 2015b);and in Bahrain, 48 days (Al-Ajmi 2008). Indeed, the timeframe for the audited financial statements in most countries falls between 60 and 90 days.…”

Section: Literature Review and Hypothesis Development Audit Report Lagmentioning

confidence: 75%

Audit Committee Financial Expertise and Audit Report Lag: Malaysia Further Insight

Salleh¹,

Baatwah²,

Ahmad³

2017

AJAG

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“…Measurement of these variables has been used by the researchSumartini and Widhiyani (2014), Habib and Bhuiyan (2011).…”

Section: Definitions and Measurement Variablesmentioning

confidence: 99%

Factors Affecting the Audit Delay and Its Impact on Abnormal Return in Indonesia Stock Exchange

Lestari¹,

Nuryatno²

2018

IJEF

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This study aims to study the phenomenon of audit delay that still Occurs in various companies in Indonesia Stock Exchange, Thus affecting the decision of the users of financial statements. This study secondary uses of data in 2009-2015 from 20 companies selected by purposive sampling method, which is to determine the company as a sample according to research needs. This research found that firm size (X1), leverage (X3), and audit opinion (X5) have the significant effect on the audit delay of the company in Indonesia Stock Exchange. While the variable profitability (X2) and reputation audit (X4) have no significant effect on audit delay in companies listed on Indonesia Stock Exchange. Audit delay (Y) does not affect stock price fluctuations, so it does not have a significant impact on the company's abnormal return (AR) on the Indonesia Stock Exchange.

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Audit firm industry specialization and the audit report lag

Cited by 184 publications

References 48 publications

An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research

An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research

Audit Committee Financial Expertise and Audit Report Lag: Malaysia Further Insight

Factors Affecting the Audit Delay and Its Impact on Abnormal Return in Indonesia Stock Exchange

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