Association between auditor attributes and audit lag
We investigate the association between various client-perceived auditor attributes and audit lag (defined as the number of calendar days from the fiscal year end to the audit report date) based on a sample of 250 Singapore companies. The findings suggest: (1) auditor attributes potentially affect a...
Saved in:
| Main Authors: | , , |
|---|---|
| Other Authors: | |
| Format: | Final Year Project |
| Published: |
2008
|
| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/9246 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Nanyang Technological University |
| Summary: | We investigate the association between various client-perceived auditor attributes and audit lag (defined as the number of calendar days from the fiscal year end to the audit report date) based on a sample of 250 Singapore companies. The findings suggest: (1) auditor attributes potentially affect audit lag, and (2) a trade-off might exist between audit quality and audit lag. |
|---|