volume 29, issue 6, P490-512 2014
DOI: 10.1108/maj-07-2013-0906
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Mai Dao, Trung Pham

Abstract: Purpose-This paper aims to examine the association between audit firm tenure and audit report lag (ARL) and the impact of auditor industry specialization on the association between audit firm tenure and ARL. Design/Methodology/Approach-Using Habib and Bhuiyan's (2011) method of measuring auditor industry specialization, the authors examine the sample of 7,291 firm-year observations from 2008 to 2010. Findings-The authors find that auditor industry specialization (regardless of city-level, national-level and jo…

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