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: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier Ltd.
2012
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/12663/1/1-s2.0-S.pdf |
| _version_ | 1803626458729414656 |
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| author | Abidin, Shamharir Ahmad Zaluki, Nurwati Ashikkin |
| author_facet | Abidin, Shamharir Ahmad Zaluki, Nurwati Ashikkin |
| author_sort | Abidin, Shamharir |
| collection | UUM |
| description | 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. |
| first_indexed | 2024-07-04T05:50:30Z |
| format | Article |
| id | uum-12663 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:50:30Z |
| publishDate | 2012 |
| publisher | Elsevier Ltd. |
| record_format | dspace |
| spelling | uum-126632016-04-19T01:30:00Z https://repo.uum.edu.my/id/eprint/12663/ Auditor industry specialism and reporting timeliness Abidin, Shamharir Ahmad Zaluki, Nurwati Ashikkin HF5601 Accounting 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. Elsevier Ltd. 2012 Article PeerReviewed application/pdf en cc_by https://repo.uum.edu.my/id/eprint/12663/1/1-s2.0-S.pdf 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 http://dx.doi.org/10.1016/j.sbspro.2012.11.213 doi:10.1016/j.sbspro.2012.11.213 doi:10.1016/j.sbspro.2012.11.213 |
| spellingShingle | HF5601 Accounting Abidin, Shamharir Ahmad Zaluki, Nurwati Ashikkin Auditor industry specialism and reporting timeliness |
| title | Auditor industry specialism and reporting timeliness |
| title_full | Auditor industry specialism and reporting timeliness |
| title_fullStr | Auditor industry specialism and reporting timeliness |
| title_full_unstemmed | Auditor industry specialism and reporting timeliness |
| title_short | Auditor industry specialism and reporting timeliness |
| title_sort | auditor industry specialism and reporting timeliness |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/12663/1/1-s2.0-S.pdf |
| work_keys_str_mv | AT abidinshamharir auditorindustryspecialismandreportingtimeliness AT ahmadzalukinurwatiashikkin auditorindustryspecialismandreportingtimeliness |