Association between auditor attributes and audit lag
We investigate the association between various client-perceived auditor attributes and audit lag (defined as the number of calendar days from the fiscal year end to the audit report date) based on a sample of 250 Singapore companies. The findings suggest: (1) auditor attributes potentially affect a...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/9246 |
| _version_ | 1811686954184474624 |
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| author | Tay, Shu Jia Wang, Libin Zhang, Suqing |
| author2 | Boo, Elfred Hian Yong |
| author_facet | Boo, Elfred Hian Yong Tay, Shu Jia Wang, Libin Zhang, Suqing |
| author_sort | Tay, Shu Jia |
| collection | NTU |
| description | We investigate the association between various client-perceived auditor attributes and audit lag (defined as the number of calendar days from the fiscal year end to the audit report date) based on a sample of 250 Singapore companies. The findings suggest: (1) auditor attributes potentially affect audit lag, and (2) a trade-off might exist between audit quality and audit lag. |
| first_indexed | 2024-10-01T05:08:37Z |
| format | Final Year Project (FYP) |
| id | ntu-10356/9246 |
| institution | Nanyang Technological University |
| last_indexed | 2024-10-01T05:08:37Z |
| publishDate | 2008 |
| record_format | dspace |
| spelling | ntu-10356/92462023-05-19T03:05:17Z Association between auditor attributes and audit lag Tay, Shu Jia Wang, Libin Zhang, Suqing Boo, Elfred Hian Yong Nanyang Business School DRNTU::Business::Auditing::Auditors We investigate the association between various client-perceived auditor attributes and audit lag (defined as the number of calendar days from the fiscal year end to the audit report date) based on a sample of 250 Singapore companies. The findings suggest: (1) auditor attributes potentially affect audit lag, and (2) a trade-off might exist between audit quality and audit lag. 2008-09-24T07:30:07Z 2008-09-24T07:30:07Z 2004 2004 Final Year Project (FYP) http://hdl.handle.net/10356/9246 Nanyang Technological University application/pdf |
| spellingShingle | DRNTU::Business::Auditing::Auditors Tay, Shu Jia Wang, Libin Zhang, Suqing Association between auditor attributes and audit lag |
| title | Association between auditor attributes and audit lag |
| title_full | Association between auditor attributes and audit lag |
| title_fullStr | Association between auditor attributes and audit lag |
| title_full_unstemmed | Association between auditor attributes and audit lag |
| title_short | Association between auditor attributes and audit lag |
| title_sort | association between auditor attributes and audit lag |
| topic | DRNTU::Business::Auditing::Auditors |
| url | http://hdl.handle.net/10356/9246 |
| work_keys_str_mv | AT tayshujia associationbetweenauditorattributesandauditlag AT wanglibin associationbetweenauditorattributesandauditlag AT zhangsuqing associationbetweenauditorattributesandauditlag |