Office-Level Characteristics of the Big 4 and Audit Report Timeliness

Whitworth, James D.; Lambert, Tamara A.

doi:10.2308/ajpt-50697

Cited by 68 publications

(67 citation statements)

References 38 publications

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“…This is because company with large size should have a high complexity and have a great asset, a good reputation public accounting firm will work professionally and faster to maintain client trust and will maintain its reputation. The research findings indicated that auditors would work professionally based on public accounting standard (Pourali, Jozi, Rostami, Taherpour, & Niazi, 2013;Whitworth & Lambert, 2014).…”

Section: Resultsmentioning

confidence: 94%

Audit Delay: Case Studies at Conventional Banking in Indonesia

Wijayanti

Machmuddah

Utomo

2019

JIBE

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The purpose of this study is to determine the effect of company size and profitability on audit delay with the reputation of the public accounting firm as a moderator. The study was conducted at conventional commercial banks in Indonesia during the 2014-2016 period. The total sample was 34 companies with 102 observations. The sample technique used was purposive sampling the analysis in this study used partial least square with WrapPLS. The results showed that company size and profitability has a significant effect on audit delay. The reputation of public accounting firms did not moderate the company size and profitability on audit delay.

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Section: Resultsmentioning

confidence: 94%

Audit Delay: Case Studies at Conventional Banking in Indonesia

Wijayanti

Machmuddah

Utomo

2019

JIBE

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“…We include a number of control variables in our analysis based on prior research (Ashton et al 1989;Ettredge et al 2006;Whitworth and Lambert 2014). These variables are defined in Table 1 and summarized below.…”

Section: Audit Delaymentioning

confidence: 99%

The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China

Church

Dai

Kuang

et al. 2020

Contemporary Accting Res

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This paper reports the results of three studies (archival, experimental, and qualitative) designed to examine the effects of auditor narcissism on auditor‐client negotiations in China. We contend that narcissistic characteristics fuel auditors' competitiveness and embolden them to stand firm in negotiations, potentially lengthening the negotiation process but leading to more conservative negotiation outcomes. As predicted, our archival results suggest that auditor narcissism is positively associated with audit delay and negatively associated with clients' absolute and positive discretionary accruals. Our experimental results document that narcissistic auditors are more likely to be involved in negotiations that reach an impasse or take longer to resolve and that narcissistic auditors negotiate reported asset values that reflect less aggressive reporting choices. Our qualitative results from field interviews with practicing audit partners corroborate our archival and experimental findings. Overall, the data collected using three different research methods yield consistent results in support of our theory. Our findings shed light on factors that influence audit efficiency and quality in China. We discuss the key cultural and contextual differences between China and the West as well as the implications of these differences for future research.

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“…In addition, the authors found that client adoption of International Financial Reporting Standards (IFRS) did not appear to increase the ARL for industry specialist auditors as it did for other auditors. 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.…”

Section: Audit Firm Characteristicsmentioning

confidence: 99%

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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Office-Level Characteristics of the Big 4 and Audit Report Timeliness

Cited by 68 publications

References 38 publications

Audit Delay: Case Studies at Conventional Banking in Indonesia

Audit Delay: Case Studies at Conventional Banking in Indonesia

The Role of Auditor Narcissism in Auditor‐Client Negotiations: Evidence from China

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

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