Auditor-client geographic proximity and audit report timeliness

Dong, Bei; Robinson, Dahlia; Xu, Le

doi:10.1016/j.adiac.2017.12.001

Cited by 34 publications

(42 citation statements)

References 29 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Audit delay had a negative effect on auditor switching. The results of this study are consistent with the research of Whitworth and Lambert (2014) and Dong et al (2018).…”

Section: Yenny Watisupporting

confidence: 92%

“…Sharma et al (2017) found a significant positive effect between audit delay and auditor switching using a sample of public companies in the US. Dong et al (2018) found a significant negative effect between audit delay and auditor switching using 103,482 companies sample of Compustat.…”

Section: Yenny Watimentioning

confidence: 91%

“…The financial statements need to be delivered on time to be useful for the users in decision making. The audit delay is the days' number between the date of financial statements to the date of the signed auditor's report (Dong et al, 2018).…”

Section: Audit Delaymentioning

confidence: 99%

“…The longer the time needed for the auditor to complete the audit, the more likely the company to replace the auditor. Whitworth and Lambert (2014) and Dong et al (2018) state that audit delay influences significant negative towards auditor switching. Therefore, researchers are interested in taking these following hypothesis:…”

Section: Direct and Indirect Relationship Of Audit Delay On Auditor Smentioning

confidence: 99%

See 3 more Smart Citations

Auditor Switching: New Evidence from Indonesia

Wati¹

2020

The Indonesian Journal of Accounting Research

View full text Add to dashboard Cite

The purpose of this research is to determine the direct influence of KAP size, company size, audit delay, audit tenure, previous year's audit opinion, opinion shopping, financial distress, audit fee, company growth on auditor switching as well as through going concern audit opinion as a mediating variable. The data used in this research are secondary data involving 104 manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2017. The data used in this study were analyzed using partial least square and carried out with the help of software WarpPLS 5.0. The results show that KAP size, company size, audit delay, audit tenure, financial distress has a negative effect on auditor switching. Previous year's audit opinion, opinion shopping, audit fee, company growth, going concern audit opinion has a positive effect on auditor switching. KAP size, company size, audit delay, audit tenure, previous year's audit opinion, audit fee has a negative effect on ongoing concern audit opinion. Opinion shopping, financial distress, company growth has a positive effect on ongoing concern audit opinion. The result also shows partial mediation of going concern audit opinion on impact KAP size, company size, audit delay, audit tenure, opinion shopping, financial distress, audit fee, company growth on auditor switching. Our findings provide new empirical evidence supporting the profession's arguments that mandatory audit partner rotation is costly to multiple stakeholders, including clients, auditors, and investors.

show abstract

“…Audit delay had a negative effect on auditor switching. The results of this study are consistent with the research of Whitworth and Lambert (2014) and Dong et al (2018).…”

Section: Yenny Watisupporting

confidence: 92%

Section: Yenny Watimentioning

confidence: 91%

Section: Audit Delaymentioning

confidence: 99%

Section: Direct and Indirect Relationship Of Audit Delay On Auditor Smentioning

confidence: 99%

See 2 more Smart Citations

Auditor Switching: New Evidence from Indonesia

Wati¹

2020

The Indonesian Journal of Accounting Research

View full text Add to dashboard Cite

show abstract

“…According to Chen et al (2018) on company size, large companies are more consistent for timely than small firms in informing their financial statements. Dong & Robinson (2018) in her research stated that company size has a significant effect on Audit Lag.…”

Section: The Effect Of Company Size On Solvency Relationship With Audmentioning

confidence: 95%

Audit Lag Criteria Report as a Determination of the Reliability and Quality of Auditor's Report in Indonesia

Muda¹,

Davis²,

Erlina³

et al. 2020

RWE

View full text Add to dashboard Cite

This paperaims to knowthe quality indicatorsof the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant (KAP)to the audit lagwith company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approach. Purposive sampling technique is used in this research and there are 18 samples collected by this technique from LQ45 in Indonesia Company Issueryear 2010-2016. The data analyzed research is 126. Data analysis technique used Moderated Regression Analysis (MRA) with the Application ofEviews Software. The study concluded thatstudy showed that solvency, reputation of the public accounting firm and company size had a significant effect on Audit Lag, while profitability had no significant effect on Audit Lag. The size of a company able to moderate the effect of independent variablesto the Audit Lag and not haveto moderate the effect of the profitability to the Audit Lag.

show abstract