Association between auditor attributes and audit lag

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...

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Main Authors: Tay, Shu Jia, Wang, Libin, Zhang, Suqing
Other Authors: Boo, Elfred Hian Yong
Format: Final Year Project
Published: 2008
Subjects:
DRNTU::Business::Auditing::Auditors
Online Access:http://hdl.handle.net/10356/9246
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Institution: Nanyang Technological University
id sg-ntu-dr.10356-9246
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spelling sg-ntu-dr.10356-92462023-05-19T03:05:17Z Association between auditor attributes and audit lag Tay, Shu Jia Wang, Libin Zhang, Suqing Boo, Elfred Hian Yong Nanyang Business School DRNTU::Business::Auditing::Auditors 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. 2008-09-24T07:30:07Z 2008-09-24T07:30:07Z 2004 2004 Final Year Project (FYP) http://hdl.handle.net/10356/9246 Nanyang Technological University application/pdf
institution Nanyang Technological University
building NTU Library
continent Asia
country Singapore
Singapore
content_provider NTU Library
collection DR-NTU
topic DRNTU::Business::Auditing::Auditors
spellingShingle DRNTU::Business::Auditing::Auditors
Tay, Shu Jia
Wang, Libin
Zhang, Suqing
Association between auditor attributes and audit lag
description 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.
author2 Boo, Elfred Hian Yong
author_facet Boo, Elfred Hian Yong
Tay, Shu Jia
Wang, Libin
Zhang, Suqing
format Final Year Project
author Tay, Shu Jia
Wang, Libin
Zhang, Suqing
author_sort Tay, Shu Jia
title Association between auditor attributes and audit lag
title_short Association between auditor attributes and audit lag
title_full Association between auditor attributes and audit lag
title_fullStr Association between auditor attributes and audit lag
title_full_unstemmed Association between auditor attributes and audit lag
title_sort association between auditor attributes and audit lag
publishDate 2008
url http://hdl.handle.net/10356/9246
_version_ 1770565241389711360

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