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Auditor industry specialism and reporting timeliness


Abidin, Shamharir and Ahmad Zaluki, Nurwati Ashikkin (2012) Auditor industry specialism and reporting timeliness. Procedia - Social and Behavioral Sciences, 65. pp. 873-878. ISSN 1877-0428

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Abstract

This study investigates whether industry specialist auditors could speed up the audit work using a sample of 873 public listed companies.The multivariate results indicate that industry specialist auditors do not statistically offer faster audit work than non-specialists.In contrast, Big Four firms do perform significant faster audits as compared to their non-Big Four counterparts. Larger companies, companies reporting profits, and financial companies are found to be associated with faster audits.Conversely, companies receiving qualified audit opinions, reporting extraordinary income, and higher in leverage, are associated with longer audit report lags.

Item Type: Article
Uncontrolled Keywords: Industry Specialism; Big Four Auditor; Timeliness; Malaysia
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Shamharir Abidin
Date Deposited: 12 Nov 2014 08:13
Last Modified: 19 Apr 2016 01:30
URI: http://repo.uum.edu.my/id/eprint/12663

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