Auditor industry specialism and reporting timeliness
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 d...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Elsevier Ltd.
2012
|
| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/12663/1/1-s2.0-S.pdf |