تعداد نشریات | 161 |
تعداد شمارهها | 6,533 |
تعداد مقالات | 70,519 |
تعداد مشاهده مقاله | 124,134,368 |
تعداد دریافت فایل اصل مقاله | 97,240,536 |
Auditor Tenure, Auditor Industry Expertise, and Audit Report Lag: Evidences of Iran | ||
Interdisciplinary Journal of Management Studies (Formerly known as Iranian Journal of Management Studies) | ||
مقاله 4، دوره 10، شماره 3، مهر 2017، صفحه 641-666 اصل مقاله (693.1 K) | ||
نوع مقاله: Research Paper | ||
شناسه دیجیتال (DOI): 10.22059/ijms.2017.219348.672346 | ||
نویسندگان | ||
Gholamreza Karami1؛ Tahere Karimiyan* 1؛ Saba Salati2 | ||
1Faculty of Management, University of Tehran, Tehran, Iran | ||
2Faculty of Management and Accounting, Allame Tabatabaie University, Tehran, Iran | ||
چکیده | ||
The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As such, aiming at investigating the association between auditor tenure and ARL on the one hand, and studying the adjusting effect of auditor industry expertise on the other hand, the present research investigated 141 firms operating within 25 industries during 2010-2014. Chaw and Hausman Test results indicated, at 5% level of significance, that the corresponding regression model should be assessed with consistent effects. Furthermore, undertaking multivariate linear regression analysis, the research results implied no significance association between auditor tenure and ARL. In fact, the first hypothesis that auditor tenure is negatively related to ARL was rejected. On the other hand, the second hypothesis that auditor industry expertise may attenuate the association of auditor tenure and ARL was also rejected, meaning that, even with auditor industry expertise considered, a significant relationship between auditor tenure and audit report lag could not be recognized. | ||
کلیدواژهها | ||
auditor industry expertise؛ audit report lag (ARL)؛ Auditor Tenure | ||
مراجع | ||
Abidin, S., & Ahmad-Zaluki, N. A. (2012). Auditor industry specialism and reporting timeliness. Procedia-Social and Behavioral Sciences, 65, 873-878. (In Persian) Adzrin, R., & Ahmad, R. (2010). Audit delay and timeliness of corporate reporting Malaysian evidence. Malaysian University of Technology, 21-42. Alavi Tabari, S. H., & Arefmanesh, Z. (2013). The auditor industry specialization and auditing outcomes. Accounting Research, 12. (In Persian) Almutairi, A. R., Kimberly, A. D., & Terrance, S. (2009). Auditor tenure, auditor specialization, and information asymmetry. Managerial Auditing Journal, 24(7), 600-623. Al Bhoor, A., & Khamees, B. (2016). Audit report lag, audit tenure and auditor industry specialization: Empirical evidence from Jordan. Jordan Journal of Business Administration, 12(2), 459-479. Ashton, R. H., Graul, P. R., & Newton, J. D. (1989). Audit delay and the timeliness of corporate reporting. Contemporary Accounting Research, 5(2), 657-673. Badri, A., & Alikhani, H. (2006). Factors affecting the delayed release audit reports with the decomposition process the CCT and FCT. Business Management Landscape, 5, 21-22. (In Persian) Balsam, S., Krishnan, J., & Yang, J. S. (2003). Auditor industry specialization and earnings quality. Auditing: A Journal of Practice and Theory, 22, 71-97. Barzide, F., Maadanchiha, M. (2014). The impact of audit firm industry expertise to delay the audit report. Auditing Theory and Practice, 1-19. (In Persian) Bazrafshan, S. (2015). Exploring expectation gap among independent auditors’ points of view and university students about importance of fraud risk components. Iranian Journal of Management Studies, 9(2), 305-331. Carslaw, C. A. P. N., & Kaplan, S. E. (1991). An examination of audit delay: Further evidence from New Zealand. Accounting and Business Research, 22(85), 21-32. Chambers, A. E., & Penman, S. H. (1984). Timelines of reporting and the stock price reaction to earnings announcements. Journal of Accounting Research, 22(1), 21-47. Dao, M., & Pham, T. (2014). Audit tenure, auditor specialization and audit report lag. Managerial Auditing Journal, 29(6), 490-512. Davis, L. R., Soo, B., & Trompeter, G. (2000). Auditor tenure, auditor independence and earnings management. Working Paper. Boston: Boston College. Dunn, K., & Mayhew, B. W. (2004). Audit firm industry specialization and client disclosure quality. Review of Accounting Studies, 9(1), 35-58. Ebrahimi Kordlar, A., & Rahmati, S. (2013). Investigate the relationship between size, tenure and auditor industry specialization with stock liquidity. Accounting and Auditing Research, 21(5), 38-51. (In Persian) FASB. (2010). Statement of Financial Accounting Concepts, 8. Gul, F. A., Fung, S. Y. K., & Jaggi, B. (2009). Earnings quality: Some evidence on the role of auditor tenure and auditors industry expertise. Journal of accounting and Economics, 20(1), 32-44. Habib, A., & Bhaiyan, M. B. (2011). Audit firm industry specialization and the audit report lag. Journal of International Accounting, Auditing and Taxation, 20, 32-44. Kam, W. L., & Cheuk, L. C. (2005). Audit report lag, audit partner rotation and audit firm rotation: Evidence from Australia. Social Science Electronic Publishing. Available at SSRN: https://ssrn.com/abstract=783684. Kend, M. (2008). Client industry audit expertise: Towards a better understanding. Pacific Accounting Review, 20, 49-62. Krishnan, G. V. (2003). Does big 6 auditor industry expertise constrain earnings management?. Accounting Horizons, 17, 1-16. Khajavai, SH & Hosseini, S. (2014). Relationship between Accounting Conservatism and Auditor tenure (Evidence from Tehran Stock Exchange). Audit knowledge, 14(16), 5-25. Lee, H. Y., & Jahng, G. J. (2011). Determinants of audit report lag: Evidence from Korea-an examination of auditor-related factors. Journal of Applied Business Research, 24(2), 27-44. Lee, H. Y., Mande, V., & Son, M. (2009). Do lengthy auditor tenure and the provision of non-audit services by the external auditor reduce audit report lags?. International Journal of Auditing, 13(2), 87-104. Leventis, S., Weetman, P., & Constantinos, C. (2005). Determinants of audit report lag: Some evidence from the Athens Stock Exchange. International Journal of Auditing, 9, 45-58. Levin, A., Lin, C.F., Chu, C-S.J. (2002). Unit root test in panel data: asymptomatic and finite sample properties. Journal of econometrics 108, 1-22. Lim, C., Y., & Tan, H. T. (2010). Does auditor tenure improve audit quality? Moderating effects of industry specialization and fee dependence. Contemporary Accounting Research, 27(3), 923-957. Mahdavi, GH. Jamaliyanpuor, M. (2010). Factors affecting the speed of propagation of the financial statements of companies listed on the Tehran Stock Exchange. Financial Accounting Research, 2, 89-108. (In Persian) Mande, V., & Son, M. (2011). Do audit delays affect client retention?. Managerial Auditing Journal, 26(1), 32-50. Myers, J., Myers, L. A., & Omer, T. C. (2003). Exploring the term of auditor-client relationship and the quality of earnings: A case for mandatory auditor rotation?. The Accounting Review, 78(3), 779-799. Nahr, A., Jabbarzade, S., Yaaghobpuor, K. (2010). The relationship between audit quality and reliability of accruals. Review of Accounting and Auditing, 17(61), 55-70. (In Persian) Neal, T. L., & Riley, R. R. (2004). Auditor industry specialist research design. Auditing: A Journal of Practice and Theory, 23(2), 169-177. Rajabi, R. (2006). Auditor replacement challenges. Chartered Accountant Quarterly, 3(9&8), 53-64. (In Persian) Reheul, A. M., Caneghem, T. V., & Verbruggen, S. (2013). Audit report lags in the Belgian nonprofit sector: An empirical analysis. Accounting and Business Research, 43(2), 138-158. Shirinbakhsh, S., Arefmanesh, Z., & Bazrafshan, A. (2013). Information Inequality: Evidence in relation to tenure and auditor industry specialization. Experimental Studies of Financial Accounting Quarterly, 11(37), 149-179. (In Persian) Tanyi, P., Raghunandan, K., & Abhijit, B. (2010). Audit report lags after voluntary and involuntary auditor changes. Accounting Horizons, 24(4), 671-688. Yegane, Y., & Jaafari, V. (2010). The effect of rotating audit firms audit report on the quality of listed companies in Tehran Stock Exchange. Quarterly Journal Securities Exchange, 3(9), 25-42. (In Persian) | ||
آمار تعداد مشاهده مقاله: 3,276 تعداد دریافت فایل اصل مقاله: 2,983 |