Signing auditor quality and audit delay: Preliminary evidence
The main objective of this paper is to examine the effect of individual audit partner quality on audit delay.The audit partner quality is measured based on whether the signing auditor has been (1) involved in previous misstated financial statements for the period 2011–2013 or (2) reprimanded by the...
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| Main Authors: | , , |
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| Format: | Article |
| Published: |
American Scientific Publishers
2015
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/16473/ http://doi.org/10.1166/asl.2015.6186 |
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| Institution: | Universiti Utara Malaysia |