Association between auditor attributes and audit lag

• 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
• Institution: Nanyang Technological University

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...