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Audit tenure, auditor specialization and audit report lag

16 references·16 citing·44 second hopsampled

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References

1984Methodological Issues Related to the Estimation of Financial Distress Prediction Models2,889 cited
2003Do Nonaudit Services Compromise Auditor Independence? Further Evidence1,467 cited
2003Auditor Industry Specialization and Earnings Quality1,206 cited
2009National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality1,142 cited
2004Audit Firm Tenure and Fraudulent Financial Reporting705 cited
1984Timeliness of Reporting and the Stock Price Reaction to Earnings Announcements698 cited
2009Earnings quality: Some evidence on the role of auditor tenure and auditors’ industry expertise640 cited
2004Self-Selection of Auditors and Audit Pricing in Private Firms584 cited
2008Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?*537 cited
2004Audit Firm Industry Specialization and Client Disclosure Quality537 cited
2001Additional Evidence on Audit Report Lag501 cited
1987An Empirical Analysis of Audit Delay493 cited
1989Audit delay and the timeliness of corporate reporting*405 cited
2002Error Detection by Industry‐Specialized Teams during Sequential Audit Review391 cited
2006

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The Impact of SOX Section 404 Internal Control Quality Assessment on Audit Delay in the SOX Era

348 cited

2011Audit firm industry specialization and the audit report lag289 cited

Cited by

2016An International Perspective on Audit Report Lag: A Synthesis of the Literature and Opportunities for Future Research166 cited
2018An empirical examination of the determinants of audit report delay in France89 cited
2019Audit fees, perceived audit risk, and the financial crisis of 200883 cited
2019Audit Committee Characteristics and Audit Report Lag: Evidence From Oman63 cited
2021How Has the Change in the Way Auditors Determine the Audit Report Date Changed the Meaning of the Audit Report Date? Implications for Academic Research62 cited
2021Board characteristics, auditing characteristics and audit report lag in African Central Banks51 cited
2019Corporate governance and the timeliness of audited financial statements50 cited
2018Signing Auditor-Specific Characteristics And Audit Report Lag50 cited
2021The relationship between auditor characteristics and fraud detection46 cited
2022The effect of audit firm attributes on audit delay in the presence of financial reporting complexity32 cited
2018Audit Tenure and Quality to Audit Report Lag in Banking27 cited
2020The relationship between audit fees and audit committee characteristics: evidence from the Athens Stock Exchange27 cited
2018The Effect of Audit Tenure and Firm Size on Financial Reporting Delays26 cited
2019Audit report lag and client industry homogeneity25 cited
2022Corporate governance and investment decisions of retail investors in equity: do group affiliation and firm age matter?25 cited
2017Accounting outsourcing and audit lag25 cited