volume 34, issue 8, P1008-1028 2019
DOI: 10.1108/maj-07-2018-1931
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Errol G. Stewart, Timothy D. Cairney

Abstract: Purpose This study aims to examine the association between audit report lag (ARL), the length of time between the fiscal year end and the date the auditors’ report is signed, and client industry homogeneity, a measure of the similarity of operations of members of an industry. Design/methodology/approach Regression models are used to test the significance of industry homogeneity on the ARL, of specialists in homogenous industries on the ARL, and the completion of the audits of homogenous industry clients in …

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